A. A separate charge for a license shall be paid for each branch establishment or separate place of business in which any Person or entity carries on, transacts or practices a trade, calling, profession, occupation or business.

B. When more than one trade, calling, profession, occupation or business is carried on, transacted or practiced by the same Person or entity, whether at one fixed place of business or without any fixed place of business, one license shall be required for each trade, calling, profession, occupation or business (as determined by the number of distinct tax identification numbers).

C. When more than one trade, calling, profession, occupation or business is carried on, transacted or practiced by more than one Person or entity at a single fixed place of business, a separate license shall be required for each Person and entity for each trade, calling, profession, occupation or business (as determined by the number of distinct tax identification numbers). (16-01, Amended, 08/18/2016)