The conducting of a business activity at two (2) or more discrete locations shall, for the purposes hereof, be deemed to be separate business activities, and each is subject to the license fee herein provided for, except that rental properties, warehouses and distributing plants used in connection with and incidental to a business activity licensed under the provisions of this Chapter shall not be deemed to be separate places of business, or branch establishments, or separate types of businesses as long as a single taxpayer identification number is used for income tax reporting for all such related facilities. (Ord. 3087, amended, 10/01/2013; Ord. 2631, amended, 1991; Ord. 2538 § 2, amended, 1989)