A. There is hereby imposed upon the business, trades, professions, callings and occupations specified in this title license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City of Larkspur without first having procured a license from the City so to do or without complying with any and all applicable provisions of this title.

B. This title shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with the Constitution of the United States or of the State of California, or any applicable statutes.

C. Persons not required to obtain a license prior to doing business within the City because of conflict with the Constitution of the United States or of the State of California or any applicable statutes, shall be liable for the payment of the tax imposed by this title.

D. A separate license must be obtained for each branch establishment and each separate type of business at the same location; provided, that separate types of business at the same location which are operated under one ownership may be licensed under the main or primary business at that location, and the combined gross receipts reported for license purposes. (Ord. 1030 § 2(4), 2018; Ord. 265 § 1, 1959)