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57 .) <br /> <br /> SECTION 2: That Chapter 21 of the Santa Aha Municipal <br />Code, is hereby amended by amending Section 21-8 which said <br />section reads as follows: <br /> <br />Sec. 21-8. Two or more allied businesses. <br /> <br /> (a) 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, then in that <br />event the gross receipts shall be reported together and the <br />appropriate applicable rate or rates prescribed will be used for <br />the compilation of the combined annual license fee, to which <br />amount the basic tax rate amount and business license processing <br />charge shall be applied once only, and for which amount a single <br />combined 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 /> (b) Whenever any person is engaged in any activity pursuant to <br />a state contractor's license and at the same time is engaged in <br />one or more other correlated businesses, or is carrying on one or <br />more allied activities at the same location and under the same <br />ownership and management, which business or businesses are on a <br />gross receipts basis, then in that event such person may elect to <br />report all the gross receipts together including all the gross <br />receipts attributable to any services rendered as a state <br />licensed contractor which shall be at the rate of a service <br />business and the applicable rate or rates prescribed will be used <br />for the compilation of the combined annual license fee, to which <br />amount the basic tax rate amount and business license processing <br />charge shall be applied once only, and for which amount a single <br />combined 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 /> (c) Whenever any person is engaged in transacting and carrying <br />on any business at any fixed place of business within the city, <br />and for whom flat rates or variable flat rates are made the basis <br /> <br />- 19 - <br /> <br /> <br />