(A) 
Unless otherwise exempted under the provisions of SJBMC 3-3-400, it is unlawful for a person to transact and carry on a business, trade, profession, calling or occupation in the City without a license from the City for this purpose and paying the license tax prescribed in this Chapter, or without complying with all applicable provisions of this Chapter.
(B) 
This Section shall not be construed to require a person to obtain a license before doing business in the City if such requirement conflicts with applicable statutes of the United States or of the State.
(C) 
All payments of business license tax received by the City, irrespective of any designation to the contrary by the taxpayer, shall be credited and applied first to any penalties and tax due for prior years in which the tax was due but unpaid.
A separate license must be obtained for each branch establishment or location of the business transacted and carried on, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location and in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishments.
When a person advertises, holds out or represents that he is in business in the City, or when a person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, and such person fails to deny, by a sworn statement given to the City Manager, that the person is not conducting a business in the City, after being requested to do so by the City Manager, then these facts shall be considered prima facie evidence that the person is conducting a business in the City.