§ 78-32. Separate business registration certificate or occupation tax required for each location.

(a)

Each business registration certificate issued pursuant to this article shall authorize the conduct of one place of business only, at the business location or office, and persons engaging in business in more than one location or office within the unincorporated portions of the county shall obtain a separate certificate for each location, paying a separate fee for each such certificate. Any of the businesses listed in section 78-3(6) shall pay a separate occupation tax for each location or office within the unincorporated portion of the county.

(b)

If the location or office has several separate structures which are used as part of one general business operation of the user (in this section "user" shall not include landlord or lessor) of the structures, then for the purposes of the requirements to obtain a business registration certificate (or pay an occupation tax if it is a business listed in section 78-3(6)) such business operation shall be deemed to have but one location.

(c)

A separate business registration certificate (or pay an occupation tax if it is a business listed in section 78-3(6)) shall be required for each separate and distinct business operation located within the same structure.

(d)

Any business registration certificate fees, penalties or interest that were assessed by the county as the result of the rental of real property prior to initial notification of the assessment by the county shall be and are hereby waived. This waiver shall not include any new businesses.

(Ord. of 10-25-94; Code 1977, § 3-7-2; Ord. of 10-24-95; Ord. of 6-23-98 (eff. 7-1-98))