6.01.070 Separate certificate for each branch establishment of place of business.
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A separate certificate must be obtained for each branch office or place of business located in the city. However, if the person engages in the same business at each branch office, the person may request a consolidated certificate in which the tax base will be consolidated and one tax shall be paid based upon the rate applicable to that business classification. (Ord. 1921 NCS §2 (part), 1993.)