§ 5.04.040. Branch establishments.

A separate business tax certificate must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each business tax certificate shall authorize the holder to transact and carry on only the business taxed thereby at the location or in the manner designated in such business tax certificate; provided that warehouses and distributing plants used in connection with and incidental to a business taxed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; and provided further that any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, will pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the type of business of such person which generates the highest percentage of such gross receipts, except that a semiannual business tax of ten dollars for each additional branch or location shall be paid upon issuance.

(Ord. 659 §5, 1975).