(1) Separate License Requirement. A separate business license is required for each branch or location of a business and for each separate type of business at a single location. Each license shall authorize the licensee to engage in only the business stated therein at the location or in the manner designated in such license; provided, however, that a person may obtain licenses for separate locations either by submitting a combined application for two or more locations or by submitting separate applications for each location; provided further, however, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. For used car lots operated by one owner where no separate books are maintained for separate locations, a flat fee of $25.00 per year shall be paid for each separate location in addition to the tax for the gross receipts of the entire business.

(2) Calculation of Taxes. If two or more activities of one person are taxable under this chapter at the same rate and on the same tax basis, the person may calculate and report the tax due for the activities as a group. If two or more activities are taxable on the same tax basis, but at different tax rates, the person may calculate the tax for each activity separately or may calculate the tax for the activities as a group by applying the highest tax rate applicable to any activity in the group. If two or more activities are taxed on differing tax bases, the tax must be calculated for each activity separately. (Ord. 505 § 1. 2002 Code § 6-2.6).