Sec. 19-5. Branch establishments.
A separate license must be obtained by 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 license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, 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; 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, may, at his option, 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 requires the highest percentage payment on such gross receipts, except that a license fee of one hundred dollars for each such additional branch, type or location shall be paid upon issuance. (Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 1; Ord. No. 2271 (NCS) § 2.)