Section 8-33 Separate Places of Business

Unless otherwise provided by state law or by the tax schedule provided for in section 8-41, if a person engages in a business in two or more separate places, a separate license tax shall be required for each place of business. For purposes of this section, if a person engages in the same business at two or more locations within the town, which locations are contiguous, communicate with and open directly into each other and are operated as a unit, the person is liable for only one license tax.
(Code 1981, § 2-4018)