§ 27-17-459. Taxes required where taxpayer engages in several businesses.
Any person pursuing or engaging in more than one of the businesses for which a privilege tax is imposed, shall pay separately the privilege tax imposed upon each separate business so conducted, engaged in, or pursued except as otherwise specifically provided by this chapter, and if the business made taxable, or the privilege to be exercised, is carried on at two or more separate places, a separate license for each place or location of such business shall be obtained.
Sources: Codes, 1942, § 9696-209; Laws, 1944, ch. 137, § 205, eff from and after June 1, 1944.