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transactions shall be carried on in such incidental or <br />supplemental warehouses or distributing plants. <br /> <br /> Nothing in this section shall be construed to relieve any <br />person who is eligible for or claims to be eligible for exemption <br />from payment of a branch establishment business license fee from <br />the requirement to obtain a business license. Said person shall <br />apply to the Collector for a license in the same manner, and at <br />the same time as is required in this chapter of all other persons <br />applying for a business license and shall be subject to the same <br />procedures for enforcement and for penalties as provided herein. <br /> <br />Sec. 21-8. Two or more allied businesses. <br /> <br /> Whenever any person is engaged in two or more correlated <br />businesses, or is carrying on two or more allied activities at <br />the same location and under the same ownership and management and <br />the said businesses are on a gross receipts basis for which a <br />uniform rate is prescribed, then in tha~ event the gross receipts <br />shall be reported together and the applzcable uniform rate <br />prescribed will be used for the compilation of the combined <br />annual license fee, to which amount the minimum tax fee and <br />business license processing charge.shall be applied once .only, <br />and for which amount a single comb zned license shall be issued. <br /> <br /> Provided, however, that nothing contained in this section shall <br />be construed to relieve the payment of two or more business <br />license taxes, when required, where two or more separate <br />businesses are conducted in the same location by the same owner <br />and management and such businesses are not construed by the <br />Collector to be correlated or allied with each other. An <br />appropriate business license tax as set forth in this chapter <br />shall be paid for each business. <br /> <br />Sec. 21-9. Combined businesses. <br /> <br /> Whenever any person is engaged in a combined business conducted <br />at the same location and by the same owner and management <br />carrying on manufacturing and selling at wholesale and also at <br />retail, or selling at wholesale and also at retail but not <br />manufacturing, and where such combined business is not otherw~e <br />specifically licensed on the flat rate basis, then in that event <br />a single combined statement separately showing the amount of <br />manufacturing and wholesale and retail business engaged in <br />respectively shall be filed and the combined tax shall be <br />separately calculated according to the respective rates <br />appropriate for each category of business activity, to which <br />amount the minimum tax fee and business license processing charge <br />shall be applied once only, and for which amount a single <br />combined license shall be issued. <br /> <br /> In the event that such a combined statement is not filed, or in <br />the event sufficient records have not been kept which.will enable <br />the manufacturing and wholesale portion and the retail portion of <br /> <br />18 - <br /> <br /> <br />