§ 3-1.106. Business tax certificates: Branch establishments.
Latest version.
A separate business tax certificate shall be obtained for each branch establishment
or location of business and for each separate type of business at the same location.
Such business tax certificate shall authorize the applicant to transact and carry
on only the business taxed thereby at the location or in the manner designated in
such business tax certificate; provided, however, warehouses and distributing plants
used in connection with, and incidental to, a business taxed pursuant to the provisions
of this chapter shall not be deemed to be separate places of business or branch establishments;
and provided, further, any person conducting two (2) 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, may elect to pay
only one business tax calculated on all the gross receipts of the businesses, except
that a fee set by resolution of the Council shall be paid upon issuance for each additional
branch or location.
(§ 1, Ord. 554, eff. January 11, 1984)
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