Every person, firm or corporation engaged in the business as a bank, banker, trust
company, savings company, building and loan association, savings and loan association,
whether as owner, agent, broker or otherwise, shall pay a local business tax as provided
for in the schedule of taxes, Section 8A-223.1 for each place of business.
Separate and unrelated services performed for the public in return for a consideration
shall be subject to payment of additional local business taxes authorized by another
section of this article.