Any person engaged in or managing a business, profession, or occupation shall obtain
a local business tax receipt for each location of that person's business, profession
or occupation location in the county. A person engaged in or managing a business,
profession or occupation shall not be required to obtain more than one (1) local business
tax receipt for any one (1) location of a business, profession or occupation, unless
that person engages in or manages more than one (1) business, profession or occupation
at that location.