188.Every place of business located in the territory of the municipal corporation must be entered on the roll of rental values,
(1) if it is included in a unit of assessment to be entered on the real estate assessment roll, and
(2) if a specific activity contemplated in the first paragraph of section 232 is carried on therein.
If the roll of rental values is to be used both for the purposes of the business tax and for the purposes of another tax, a compensation or a tariff, each of the immoveables hereinafter called “premises” that may be separately occupied and that forms part of a unit of assessment to be entered on the real estate assessment roll must be entered on the roll of rental values. All premises entered on the roll of rental values that are places of business within the meaning of the first paragraph must be identified as such.