Horry County |
Code of Ordinances |
Chapter 12.5. LICENSES AND BUSINESS REGULATIONS |
Article IV. BUSINESS LICENSES |
§ 12.5-113. Business license fee schedule.
Latest version.
NAICS ALPHABETICAL INDEX
A NAICS CODE RATE CLASS BUSINESS ACTIVITY 311611 1 Abattoirs 611310 7 Academies, college or university 561440 7 Account collection services 541211 7 Accounting (CPAs) services, certified public 541219 7 Accounting services (except CPAs) 711510 2 Actors, independent 621111 7 Acupuncturists 511140 4 Address list publishers 561110 7 Administrative management services 541810 7 Advertising agencies 323110 7 Advertising materials printing 511120 7 Advertising periodical publishers 541850 7 Advertising services, indoor or outdoor display 713940 2 Aerobic dance and exercise centers 423860 3 Aeronautical equipment and supplies, wholesaling 524210 7 Agencies, insurance 531210 7 Agencies, real estate 711410 7 Agents for artists, authors, entertainers, models, sports and public figures, etc. 11 2 Agriculture (See type of operation) 111 Crop production 112 Animal production 113 Forestry and logging 114 Fishing, hunting and trapping 115 Agriculture and forestry support activities 423820 1 Agricultural machinery and equipment, sale 811412 3 Air-conditioner, window, repair and maintenance services 238220 3 Air-conditioning installation contractors 481211 4 Aircraft charter services, passenger 441229 1 Aircraft dealers, retail 423860 3 Aircraft equipment and supplies, wholesaling 488119 7 Aircraft hangar rental 488190 4 Aircraft maintenance and repair services 532411 7 Aircraft rental and leasing 722310 7 Airline food service contractors 561599 7 Airline ticket offices 485999 7 Airport limousine services (shuttle) 561621 7 Alarm systems sales with installation, maintenance, or monitoring services 441221 1 All-terrain vehicle (ATV) dealers 621910 7 Ambulance services, air or ground 713120 2 Amusement device parlors (except gambling), coin-operated; arcades 713290 PROHIBITED Amusement, gambling machines, coin-operated (video poker) — PROHIBITED BY STATE LAW 812910 3 Animal grooming services 541940 3 Animal hospitals 561421 7 Answering services, telephone 238990 3 Antenna installation construction contractors 444112 3 Antenna, satellite, sales and installation 441120 1 Antique auto dealers 811420 7 Antique furniture repair and restoration shops 453310 2 Antique shops 531110 7 Apartment rental or leasing 448150 2 Apparel accessory stores 812320 6 Apparel pressing services 448130 2 Apparel stores, children's and infants' clothing 448110 2 Apparel stores, men's and boys' clothing 453310 2 Apparel stores, used clothing 448120 2 Apparel stores, women's and girls' clothing 532210 7 Appliance rental 443111 3 Appliance stores, household-type 453310 2 Appliance stores, household-type, used 811412 7 Appliance, household-type, repair and maintenance services 423720 3 Appliances, gas (except dryers, freezers, refrigerators), wholesaling 423620 3 Appliances, household-type (except gas ranges, gas water heaters), wholesaling 541990 7 Appraisal (except real estate) services 531320 7 Appraisal services, real estate 712130 2 Aquariums 541990 7 Arbitration and conciliation services (except by attorney, paralegal) 713120 2 Arcades, amusement 541310 7 Architectural (except landscape) services 541320 3 Architectural services, landscape 711310 7 Arena operators 811310 7 Armature rewinding services 561613 7 Armored car services 611610 7 Art (except commercial or graphic) instruction 453920 2 Art dealers 712110 7 Art galleries (except retail) 453920 3 Art galleries retailing art 511199 4 Art publishers 611519 7 Art schools, commercial or graphic 541430 7 Art studios, commercial 453998 2 Art supply stores 711510 7 Artist 453220 2 Arts and crafts, retail 711310 7 Arts event managers with facilities 711320 7 Arts event managers without facilities 562910 3 Asbestos removal contractors 623311 7 Assisted-living facilities with on-site nursing facilities 623312 7 Assisted-living facilities without on-site nursing care facilities 522320 7 ATM machine operator 541110 7 Attorneys' private practices 453998 2 Auction houses (general merchandise) 423990 3 Audio and video tapes and disks, prerecorded, wholesaling 443112 3 Audio equipment stores (except automotive) 532490 7 Audio visual equipment rental or leasing 541211 7 Auditing services (CPA services), accounts 441310 2 Auto supply stores 423420 3 Automatic teller machines (ATM) wholesaling 493190 3 Automobile dead storage 441110 1 Automobile dealers, new only or new and used 441120 1 Automobile dealers, used only 611692 7 Automobile driving schools 522220 3 Automobile finance leasing companies 522220 6 Automobile financing 423120 3 Automobile glass wholesaling 532112 3 Automobile leasing 812930 3 Automobile parking garages or lots 441310 1 Automobile parts dealers 532111 3 Automobile rental 485320 7 Automobile rental with driver (except shuttle service, taxis) 561491 57 Automobile repossession services 561920 2 Automobile show promoters 811121 3 Automotive body shops 811118 3 Automotive brake repair shops 711212 2 Automobile racetracks 811192 3 Automotive detailing services (cleaning, polishing) 811112 3 Automotive exhaust system repair and replacement shops 811118 3 Automotive front end alignment shops 811122 3 Automotive glass shops 811191 3 Automotive oil change and lubrication shops 811121 3 Automotive paint shops 423120 3 Automotive parts, new, wholesaling 811118 3 Automotive radiator repair shops 811111 3 Automotive repair and replacement shops, general 441320 1 Automotive tire dealers 811113 3 Automotive transmission repair shops 811118 3 Automotive tune-up shops 811121 3 Automotive upholstery shops 811192 3 Automotive washing and polishing 611512 7 Aviation schools B NIACS CODE RATE CLASS BUSINESS ACTIVITY 624410 6 Babysitting services, child day care 812990 7 Bail bonding services 445210 1 Baked ham stores 445291 1 Bakery stores, retailing only 611610 2 Ballet schools (except academic) 711130 2 Bands, dance 812111 6 Barber shops 722410 1 Bars, drinking places, lounges, taverns, alcoholic 532292 7 Beach chair, umbrella rental 448190 2 Beachwear stores, retail 812112 6 Beauty salons 721191 2 Bed and breakfast inns 517221 2 Beeper (i.e., radio pager) communication carriers 722330 1 Beverage stands, nonalcoholic, mobile 451110 2 Bicycle (except motorized) shops 532292 2 Bicycle rental 811490 7 Bicycle repair and maintenance shops without retailing bicycles 441221 2 Bicycle shops, motorized 561440 7 Bill collection services 541850 7 Billboard display advertising services 713990 8 Billiard rooms, parlors 541219 7 Billing services 713290 85 Bingo halls, parlors 621410 7 Birth control clinics 561439 7 Blueprinting services 621999 7 Blood pressure screening services 812990 1 Blood pressure testing machine concession, coin-operated 115210 3 Boarding horses 721310 7 Boarding houses 611110 7 Boarding schools, elementary or secondary 812910 3 Boarding services, pet 441222 1 Boat dealers, new and used 441222 1 Boat trailer dealers 487210 2 Boat, fishing charter, sightseeing, dinner cruises, operation 811490 2 Boat, pleasure, repair & maintenance, not retailing new boats 713930 2 Boating clubs with marinas 713990 2 Boating clubs without marinas 423860 3 Boats (except pleasure) wholesaling 336612 2 Boats (i.e., suitable or intended for personal use) manufacturing 713940 2 Body building studios, physical fitness 811121 3 Body shops, automotive 238220 3 Boiler contractors 523120 7 Bond brokerages 493110 7 Bonded warehousing, general merchandise 323121 3 Book binding shops 511130 4 Book publishers 451211 2 Book stores 541219 7 Bookkeeping services 323117 4 Books printing without publishing 424920 3 Books, wholesaling 235930 3 Boring contractors, building construction 424490 2 Bottled water (except water treating) wholesaling 454390 2 Bottled water providers, direct selling 713950 2 Bowling alleys, centers 423910 3 Bowling equipment and supplies, wholesaling 451110 2 Bowling equipment and supply stores 711310 2 Boxing event promoters 238140 3 Bricklaying construction contractors 423320 3 Bricks (except refractory) wholesaling 327121 1 Bricks, clay, manufacturing 448190 2 Bridal gown shops (except custom) 532220 6 Bridal wear rental 523120 4 Brokerages, securities 524210 7 Brokers' offices, insurance (see Class 8 for non-admitted rate) 522310 7 Brokers' offices, loan, mortgage 531210 7 Brokers' offices, real estate 561720 7 Building cleaning services, janitorial 236210 3 Building construction, industrial, general construction contractors 236115 3 Building construction, residential 444110 1 Building materials supply dealers, home centers 424710 2 Bulk gasoline stations 532412 7 Bulldozer rental or leasing without operator 561621 7 Burglar alarm sales with installation, maintenance, or monitoring 485510 7 Bus charter services (except scenic, sightseeing) 561599 2 Bus ticket offices 611410 7 Business colleges or schools 541611 7 Business management consulting services 445210 1 Butcher shops C NAICS CODE RATE CLASS BUSINESS ACTIVITY 541211 7 CPAs' (certified public accountants) offices 485310 7 Cab (taxi) services 238350 3 Cabinet work on site construction contractors 517510 EXEMPT Cable TV providers (except networks) 237130 3 Cable laying 722310 1 Cafeteria food service contractors (e.g., office, hospital, school) 722212 1 Cafeterias 532210 7 Camcorder rental 423410 3 Camera equipment and supplies, photographic, wholesaling 443130 2 Camera shops, photographic 532120 3 Camper rental 721211 2 Campgrounds 713990 2 Camps (except instructional), day 445292 1 Candy stores, packaged, retailing only 424450 2 Candy wholesaling 532292 7 Canoe rental 722330 2 Canteens, mobile 424990 1 Canvas products wholesaling 454390 PROHIBITED Canvassers (door-to-door), direct retail sale of merchandise 811192 3 Car detailers 532112 3 Car leasing 532111 3 Car rental agencies 811111 3 Car repair shops, general 811192 3 Car washes 453220 2 Card shops, greeting 424120 2 Cards, greeting, wholesaling 711190 85 Carnival traveling shows 238130 3 Carpentry, framing 238350 3 Carpentry, finish 532490 7 Carpet and rug cleaning equipment rental 561740 6 Carpet cleaning plants, services, including on premises cleaning 442210 3 Carpet stores 722211 1 Carryout restaurants 423850 3 Caskets, burial, wholesaling 532230 3 Cassette, prerecorded video, rental 722320 1 Caterers 238310 3 Ceiling construction contractors 444190 2 Ceiling fan stores 517212 2 Cellular telephone services — EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 443112 2 Cellular telephone stores 423320 3 Cement wholesaling 812220 7 Cemeteries 423320 3 Ceramic construction materials (except refractory) wholesaling 444190 1 Ceramic tile stores 523930 4 Certified financial planners, customized, fees paid by client 541211 7 Certified public accountants' (CPA) offices 522210 7 Charge card issuing 481212 2 Charter air freight services 481211 7 Charter air passenger services 485510 7 Charter bus services (except scenic, sightseeing) 541710 7 Chemical research and development laboratories or services 424690 3 Chemicals (household, industrial, photographic) wholesaling 424910 3 Chemicals, agricultural, wholesaling 424440 2 Chicken & chicken products (except packaged frozen) wholesaling 112310 EXEMPT Chicken egg production 487210 2 Charter fishing boat operation 522390 3 Check cashing services 112320 EXEMPT Chicken production (except egg laying) 311615 1 Chickens, slaughtering and dressing 624410 2 Child day care 561790 7 Chimney cleaning services 442299 3 Chinaware stores 621310 7 Chiropractors' offices (centers, clinics) 453220 2 Christmas stores 111421 2 Christmas tree growing 424990 2 Christmas trees (artificial, cut) wholesaling 454390 1 Christmas trees, cut, direct selling 453991 2 Cigarette stands, permanent 424940 2 Cigarettes wholesaling 711190 85 Circuses 524291 7 Claims adjusting (insurance) 812320 6 Cleaners, drycleaning and laundry service 561790 3 Cleaning (power sweeping, washing) buildings, parking lots 561740 6 Cleaning carpets 561720 7 Cleaning homes, offices, new building interiors, shopping centers 561740 6 Cleaning services, carpet and rug 561790 7 Cleaning swimming pools 621498 7 Clinics/centers, health practitioners practicing in same office 519190 7 Clipping services, news 811490 7 Clock repair shops without retailing new clocks 448310 2 Clock shops 513220 7 Closed circuit television (CCTV) 448150 2 Clothing accessories stores 811490 6 Clothing repair shops, alterations only 448140 2 Clothing stores, family 424320 2 Clothing, men's and boys', wholesaling 424330 2 Clothing accessories, women's, children's, infants', wholesaling 454319 2 Coal dealers, direct selling 448190 2 Coat stores 722410 1 Cocktail lounges 722213 1 Coffee shops, on premise brewing 713120 92 Coin-operated amusement devices; arcade (parlor), nongambling 812310 6 Coin-operated drycleaners and laundries 423990 3 Coin-operated game machines wholesaling 713990 86 Coin-operated nongambling amusement device operators 812990 86 Coin-operated personal service machine (e.g., photo, scales, etc.) 493120 3 Cold storage locker services 453220 2 Collectible gift shops (e.g., crystal, pewter, porcelain) 561440 7 Collection agencies 811310 7 Commercial & industrial machinery repair & maintenance services 236220 7 Commercial and institutional building construction management 541430 7 Commercial art services 311812 1 Commercial bakeries 236220 3 Commercial building construction 531120 7 Commercial building rental or leasing 561450 7 Commercial credit reporting bureaus 541922 7 Commercial photography services 531312 7 Commercial property managing 531210 7 Commercial real estate agencies 512110 2 Commercials, television, production 523140 7 Commodity contracts brokers' offices 238210 3 Communication equipment construction contractors 811213 7 Communication equipment repair and maintenance services 23690 3 Communications equipment wholesaling 485113 7 Commuter bus operation 423990 3 Compact discs (CDS), prerecorded, wholesaling 424690 2 Compressed gases (except LP gas) wholesaling 541519 7 Computer consultant 811212 7 Computer equipment repair and maintenance services 443120 2 Computer equipment stores 518111 7 Computer—internet service providers (ISP) 611420 7 Computer operator training 541511 7 Computer program or software development, custom 532420 7 Computer rental or leasing 611519 7 Computer repair training 541513 7 Computer systems facilities management and operation services 518210 7 Computer time leasing 532230 3 Computer video game rental 541512 7 Computer-aided design systems integration design services 334111 3 Computers, manufacturing 443120 2 Computers, retailing 423430 3 Computers, wholesaling 713990 2 Concession operators, amusement device (except gambling), ride 722330 1 Concession stands, food, mobile 327320 1 Concrete batch plants, ready-mix manufacture and distribution 423320 3 Concrete building products wholesaling 238990 3 Concrete finishing construction contractors 531311 7 Condominium managers' offices 531120 7 Conference center, no promotion of events, rental or leasing 453310 2 Consignment shops, used 532412 7 Construction machinery and equipment rental without operator 811310 3 Construction machinery & equipment repair, maintenance services 423810 3 Construction machinery and equipment wholesaling 236220 7 Construction management firms, commercial and institutional 561450 7 Consumer credit reporting bureaus 522291 6 Consumer finance companies 623311 2 Continuing care retirement communities 23 3 Contractors, construction and special trade—all types 623110 7 Convalescent homes or convalescent hospitals 445120 1 Convenience food stores 447110 1 Convenience food with gasoline stations 561920 2 Convention promoters, managers, services 532420 7 Copier rental or leasing 561439 7 Copy shops 423420 3 Copying machines wholesaling 551114 7 Corporate offices 446120 2 Cosmetics stores 424210 2 Cosmetics wholesaling 812112 6 Cosmetology salons or shops (beauty shops) 611511 6 Cosmetology schools 448150 2 Costume jewelry stores 423940 3 Costume jewelry wholesaling 532220 7 Costume rental 115111 4 Cotton ginning 624190 7 Counseling services 238990 3 Counter top construction contractors 713910 2 Country clubs 492110 3 Courier services 561920 2 Craft fair managers, organizers, promoters 451120 2 Craft supply stores 532412 7 Crane rental or leasing without operator 561450 7 Credit agencies, investigating services, reporting bureaus 522210 7 Credit card issuing (other than banks) 812220 6 Crematories (except combined with funeral homes) 115112 3 Crop dusting 111 2 Crop production, agriculture 561599 7 Cruise ship ticket offices 453220 2 Curio shops 442291 3 Curtain and drapery stores, packaged 812320 7 Curtain cleaning services 561720 7 Custodial services 337212 3 Custom architectural millwork and fixtures, manufacturing on a job shop basis 236115 3 Custom built house construction 315211 4 Cut and sew apparel contractors, men's and boys' 315212 4 Cut and sew apparel contractors, women's, girls', and infants' D NAICS CODE RATE CLASS BUSINESS ACTIVITY 445299 1 Dairy product stores 424430 2 Dairy products, wholesaling 711130 2 Dance bands 713940 2 Dance centers, aerobic 713990 2 Dance halls, dance schools, studios 518210 7 Data processing computer services 511140 4 Database and directory publishers 624120 2 Day care centers, adult 624410 2 Day care centers, child or infant 541410 7 Decorating consulting services, interior 722211 1 Delicatessen restaurants 492210 3 Delivery service 238910 3 Demolition of buildings or other structures, construction contractors 339116 7 Dental laboratories 621210 7 Dentists' offices (e.g., centers, clinics) 423450 3 Dentists' professional supplies wholesaling 452110 1 Department stores 621111 7 Dermatologists' offices 561410 4 Desktop publishing services 561611 7 Detective agencies 621420 7 Detoxification centers and clinics 811198 3 Diagnostic centers without repair, automotive 812331 6 Diaper supply services 561410 7 Dictation services 812191 7 Diet centers, non-medical 323115 4 Digital printing 722110 1 Diners, full service 487210 2 Dinner cruises 711110 2 Dinner theaters 541860 7 Direct mail advertising services 454390 PROHIBITED Direct selling of merchandise (door-to-door, vehicles, stalls, street vendors) 511140 7 Directory and database publishers 713990 2 Discotheques (except those serving alcoholic beverages) 812990 7 Discount buying services 452110 1 Discount department stores 488310 2 Docking facility operations 561439 7 Document copying services 452990 2 Dollar stores 238350 3 Door and window construction contractors 722110 1 Doughnut shops 541340 7 Drafting services 561790 7 Drain cleaning services 237990 3 Dredging, general construction contractors 722410 1 Drinking places (i.e., bars, lounges, taverns), alcoholic 722211 1 Drive-in restaurants 611692 7 Driver education 713990 2 Driving ranges, golf 446110 2 Drug stores 424210 2 Drugs wholesaling 812320 6 Drycleaners 238310 3 Drywall construction contractors 561790 7 Duct cleaning services E NAICS CODE RATE CLASS BUSINESS ACTIVITY 812199 6 Ear piercing services 532412 7 Earth moving equipment rental or leasing without operator 237990 3 Earth moving not connected with building construction 722110 1 Eating places 611699 7 Educational services, miscellaneous 112310 EXEMPT Egg production, chicken 811310 3 Electric motor repair and maintenance services 221122 EXEMPT Electric power distribution systems—franchise 444190 3 Electrical supply stores 238210 3 Electrical repair construction contractors 811118 3 Electrical repair shops, automotive 444190 3 Electrical supply stores 713120 2 Electronic game arcades, nongambling 423690 3 Electronic parts, wholesaling 811412 7 Electronic repair 443112 3 Electronic stores 238290 3 Elevator, escalator installation contractors 812210 6 Embalming services 561310 7 Employment agencies 811111 3 Engine repair and replacement shops, automotive 811411 7 Engine repair, small engine (e.g., lawnmowers) 541330 7 Engineering services 711510 2 Entertainers, independent 541620 7 Environmental consulting services 562910 7 Environmental remediation services 115310 3 Estimating timber 713940 2 Exercise centers 532292 7 Exercise equipment rental 451110 2 Exercise equipment stores 811112 3 Exhaust system repair and replacement shops, automotive 561710 7 Exterminating services F NAICS CODE RATE CLASS BUSINESS ACTIVITY 451130 2 Fabric shops 424310 2 Fabrics, textile (except burlap, felt), wholesaling 811213 7 Facsimile machine repair and maintenance services 621410 7 Family planning counseling services 441229 1 Farm machinery, retail 424910 2 Farm supplies wholesaling 722211 1 Fast food restaurants 444220 2 Feed stores 237990 3 Fence construction contractors 561730 3 Fertilizing lawns 711310 2 Festival promoters 238210 3 Fiber optic cable construction contractors 522291 6 Finance companies 523930 4 Financial investment or planning services 313311 4 Finishing plants, broadwoven fabric 561621 3 Fire alarm sales, installation, maintenance, or monitoring services 454319 2 Firewood dealers, direct selling 453998 2 Fireworks shops 487210 2 Fishing boat charter operation 451110 2 Fishing supply stores 445220 1 Fish markets 713940 2 Fitness centers 531120 7 Flea market space, rental or leasing 454390 2 Flea markets, direct selling 713210 2 Floating casinos (i.e., gambling cruises, riverboat casinos) 238330 3 Floor laying, finishing, or refinishing construction contractors 561422 7 Floral wire services 453110 2 Florists 453110 2 Flower shops 561920 2 Flower show promoters 424930 2 Flowers wholesaling 611512 7 Flying instruction 445110 1 Food, grocery stores 446191 1 Food, health supplement stores 722330 2 Food carts, mobile 722310 1 Food service contractors, concession operator, or cafeteria 448210 2 Footwear stores 424340 2 Footwear wholesaling 115310 3 Forestry services 532220 6 Formal wear rental 812990 PROHIBITED Fortune-telling services 533110 7 Franchise agreements, leasing, selling or licensing only 488510 2 Freight forwarder 445230 1 Fruit and vegetable markets or stands, permanent 454311 2 Fuel oil (i.e., heating) dealers, direct selling 424720 2 Fuel oil wholesaling 812210 6 Funeral homes 532299 7 Furniture rental centers 442110 3 Furniture and appliance stores, new 561740 7 Furniture cleaning services 811420 7 Furniture refinishing, repair, or reupholstery shops 453310 2 Furniture stores, used G NAICS CODE RATE CLASS BUSINESS ACTIVITY 713290 PROHIBITED Gambling device arcades or parlors, coin-operated 562111 4 Garbage collection services 444220 1 Garden centers 811411 7 Garden equipment repair and maintenance services 561730 3 Garden maintenance services 444210 2 Garden power equipment stores 532490 3 Garden tractor rental or leasing 811490 6 Garment alteration and/or repair shops 812320 6 Garment cleaning services 237120 3 Gas main construction 221210 EXEMPT Gas, natural, distribution—franchise 424710 2 Gasoline bulk stations and terminals 447110 1 Gasoline stations with convenience stores 447190 1 Gasoline stations without convenience stores 424720 2 Gasoline wholesaling (except bulk stations, terminals) 452990 2 General stores 541370 7 Geographic information system (GIS) base mapping services 453220 2 Gift shops and greeting card shops 115111 4 Ginning cotton 238150 3 Glass installation (except automotive) construction contractors 811122 3 Glass shops, automotive 444190 1 Glass stores 442299 1 Glassware stores 713910 2 Golf courses and country clubs 713990 2 Golf courses, miniature, pitch-n-putt, driving ranges 451110 2 Golf pro shops, sporting goods stores 445299 1 Gourmet food stores 311211 2 Grain mills 541430 7 Graphic art and related design services 424410 2 Groceries, general-line, wholesaling 445110 1 Grocery stores 624410 2 Group day care centers, child or infant 623110 7 Group homes for the disabled 561612 7 Guard services 721199 2 Guest houses 713990 2 Guide services 451110 2 Gun shops, gunsmiths H NAICS CODE RATE CLASS BUSINESS ACTIVITY 621491 EXEMPT HMO (health maintenance organization) 812112 6 Hair stylist services, hairdresser 448150 2 Handbag stores 423710 3 Hardware (except motor vehicle) wholesaling 444130 1 Hardware stores 562112 4 Hazardous waste collection services 446110 2 Health and beauty aids stores 713940 2 Health club facilities, physical fitness 446191 1 Health food stores 721110 2 Health spas 237990 7 Heavy construction equipment rental with operator 532412 7 Heavy construction equipment rental without operator 811310 7 Heavy machinery and equipment repair and maintenance services 481211 2 Helicopter passenger carriers 237310 3 Highway construction 451120 2 Hobby shops 551112 7 Holding companies 452990 2 Home and auto supply stores 442299 3 Home furnishings, miscellaneous retail 621610 7 Home health care agencies 444110 1 Home improvement centers 621399 7 Home nursing services 623110 7 Homes for the aged 487110 2 Horse-drawn carriage operation 621610 7 Hospice care services, in home 524114 EXEMPT Hospital and medical service plans, direct (insurance) 622110 7 Hospitals, general medical and surgical 721199 2 Hostels 453998 2 Hot tub stores 561110 7 Hotel management services 721110 2 Hotels 238990 3 House moving construction contractors 454390 PROHIBITED House-to-house direct selling 561720 7 Housekeeping services 442299 3 Housewares stores 713990 2 Hunting clubs, recreational 114210 2 Hunting preserves I NAICS CODE RATE CLASS BUSINESS ACTIVITY 722213 1 Ice cream parlors 722330 2 Ice cream truck vendors 541213 7 Income tax return preparation services 811310 7 Industrial equipment and machinery repair, maintenance services 541710 7 Industrial research and development 624410 2 Infant day care services 518111 7 Information access services, on-line 541512 7 Information management computer systems integration design services 721191 2 Inns, bed and breakfast 115112 3 Insect control for crops 561710 7 Insect extermination services 522220 6 Installment sales financing 238310 3 Insulation construction contractors 524210 7 Insurance agencies 524114 EXEMPT Insurance carriers, health, direct 524113 EXEMPT Insurance carriers, life, disability, direct 524126 EXEMPT Insurance carriers, property and casualty, fidelity, surety, direct 524127 EXEMPT Insurance carriers, title, direct 524291 1 Insurance claims adjusting 541410 7 Interior decorator, design services 518111 7 Internet service providers (ISP) 516110 7 Internet publishers 561611 7 Investigators, private 523930 4 Investment advice consulting services J NAICS CODE RATE CLASS BUSINESS ACTIVITY 423850 3 Janitorial equipment and supplies wholesaling 561720 7 Janitorial services 811490 7 Jewelry repair shops 448310 2 Jewelry stores 423940 3 Jewelry wholesaling 624310 6 Job counseling, vocational rehabilitation 423930 7 Junk dealers, wholesaling K NAICS CODE RATE CLASS BUSINESS ACTIVITY 611620 2 Karate schools 812910 3 Kennels, pet boarding Kerosene—see fuel oil 811490 2 Key duplicating shops 621492 7 Kidney dialysis centers and clinics 611110 7 Kindergartens 444190 3 Kitchen cabinet (except custom) stores 337110 2 Kitchen cabinets, stock or custom wood, manufacturing 442299 3 Kitchenware stores L NAICS CODE RATE CLASS BUSINESS ACTIVITY 621399 7 LPNs' (licensed practical nurses) offices 561330 7 Labor leasing services 621511 7 Laboratories, medical 541380 7 Laboratories, testing (except medical) 423450 3 Laboratory equipment, dental and medical, wholesaling 442299 3 Lamp shops, electric 238990 3 Land clearing and drainage construction contractors 531190 7 Land rental or leasing 237210 7 Land subdividers and developers (except cemeteries) 541370 7 Land surveying services 541320 7 Land use planning services 562212 4 Landfills 541320 3 Landscape architectural services 561730 3 Landscape installation, care and maintenance services 812320 6 Laundries 812310 6 Laundromats 812331 6 Laundry services, linen supply 541110 7 Law offices 811411 7 Lawn and garden equipment repair and maintenance services 561730 3 Lawn care services 444220 1 Lawn supply stores 532490 7 Leasing equipment 532112 3 Leasing automobiles 444190 3 Lighting fixture stores 423610 3 Lighting fixtures, electric, wholesaling 532111 7 Limousine rental without driver 485320 7 Limousines for hire with driver (except taxis) 442299 3 Linen stores 448190 2 Lingerie stores 424710 2 Liquefied petroleum gas (LPG) bulk stations and terminals 454312 2 Liquefied petroleum gas (LPG) dealers, direct selling 424720 2 Liquefied petroleum gas (LPG) wholesaling 424520 3 Livestock auctions 522310 6 Loan brokers' or agents' offices 522291 6 Loan companies (i.e., consumer, personal, small, student) 561622 7 Locksmith services 113310 2 Logging 517110 4 Long-distance telephone carriers (except wireless)—EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 517310 4 Long-distance telephone resellers (except satellite) 488320 7 Longshoremen services 722410 1 Lounges, cocktail 448320 2 Luggage stores 423310 3 Lumber (e.g., dressed, finished, rough) wholesaling 444190 1 Lumber retailing yards M NAICS CODE RATE CLASS BUSINESS ACTIVITY 332710 3 Machine shops 811310 7 Machine tools repair and maintenance services 423420 3 Machines, office, wholesaling 454390 PROHIBITED Magazine, sales or subscriptions, door-to-door 451212 2 Magazine stands 424920 2 Magazines wholesaling 561720 7 Maid services 532420 7 Mailing equipment rental or leasing 511140 7 Mailing list compiling services 561110 7 Management services (except complete operation of business) 531312 7 Managers' offices, commercial real estate 531311 7 Managers' offices, residential real estate 561920 7 Managers, convention, trade fair or show 711410 7 Managers, entertainers, public figures, sports figures 812113 6 Manicurist services 423390 3 Manufactured (mobile) homes wholesaling 453930 1 Manufactured (mobile) home dealers 531190 7 Manufactured (mobile) home parks, sites rental or leasing 31 3 Manufacturing—food, beverages, tobacco products, textiles, apparel, leather goods (except 313) 32 3 Manufacturing—wood products, manufactured (mobile) homes, prefabricated (modular) buildings, paper, printing, petroleum products, chemicals, gases, dyes, plastics, synthetic rubber, synthetic fibers, fertilizer, pesticides, medicine, paint, soap, film, rubber products, clay and ceramic products, glass, cement, concrete products, mineral products, etc. (except 322,325) 33 3 Manufacturing—metals and metal products, small arms, ammunition, farm machinery, construction machinery, industrial machinery, commercial & service machinery, office machines, heating and air-conditioning equipment, tools, engines, pumps, elevators, computer and electronic products, communications equipment, audio and video equipment, instruments, timing devices, lighting equipment, appliances, electrical equipment, batteries, wire, transportation equipment and motor vehicles, trailers and campers, aircraft and parts, military equipment, home and office furniture, household products, medical equipment and supplies, jewelry, athletic goods, toys and games, signs, musical instruments, caskets, and Misc. (except 331) 713930 2 Marina 441222 1 Marine supply dealers, boat dealers 423320 3 Mason's materials wholesaling 444190 1 Masonry (block, brick, stone) dealers 238140 3 Masonry construction contractors 448120 2 Maternity shops 442110 3 Mattress stores 812220 7 Mausoleums 624210 3 Meal delivery programs 445210 1 Meat markets 424470 2 Meats and meat products wholesaling 238210 3 Mechanical construction contractors 541330 7 Mechanical engineering services 531120 7 Medical building rental or leasing 621111 7 Medical doctors' offices 423450 3 Medical equipment and supplies wholesaling 621511 7 Medical laboratories 813410 1 Membership associations, civic or social 812220 7 Memorial gardens (i.e., burial places) 561421 7 Message services, telephone answering 492210 3 Messenger service 423510 3 Metals, ferrous and nonferrous, wholesaling 561990 7 Meter reading services, contract 311511 1 Milk processing 423840 3 Mill supplies wholesaling 713990 2 Miniature golf courses 212321 5 Mining, sand and gravel various 7 Miscellaneous 722330 2 Mobile food stands 531190 7 Mobile (manufactured) home parks, site rental or leasing 453930 1 Mobile (manufactured) home dealers 532120 7 Mobile home rental, except on site 238990 3 Mobile home site setup and tie down construction contractors 484220 3 Mobile home towing services 517212 2 Mobile telephone communication carriers — EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 236115 3 Modular house assembly and installation on site, construction 522390 3 Money order issuance services, not related to banking 453998 2 Monument (burial marker) dealers 423990 3 Monuments and grave markers wholesaling 327991 2 Monuments and tombstone, cut stone manufacturing 441221 1 Moped dealers 532292 7 Moped rental 522292 6 Mortgage banking (nondepository mortgage lending) 522310 6 Mortgage brokers' or agents' offices (independent) 812210 6 Mortuaries 721110 2 Motels 512199 3 Motion picture booking agencies 512131 3 Motion picture theaters 484110 3 Motor freight carrier, general 441210 1 Motor home dealers 532120 3 Motor home rental 811310 3 Motor repair and maintenance services 441221 1 Motor scooter dealers 423120 3 Motor vehicle parts and accessories, wholesaling 488410 3 Motor vehicle towing services 423110 1 Motor vehicles wholesaling 441221 1 Motorcycle dealers 532292 2 Motorcycle rental 811490 7 Motorcycle repair shops 561730 3 Mowing services 811112 3 Muffler repair and replacement shops 611610 7 Music instruction 451220 3 Music stores (e.g., cassette, compact disc, record, tape) 532299 7 Musical instrument rental 811490 7 Musical instrument repair shops 423990 3 Musical recordings wholesaling 711130 2 Musicians, independent N NAICS CODE RATE CLASS BUSINESS ACTIVITY 221210 EXEMPT Natural gas distribution systems—franchise 621399 7 Naturopaths' offices (e.g., centers, clinics) 448150 2 Neckwear stores 451130 2 Needlecraft sewing supply stores 621111 7 Neurologists' offices (e.g., centers, clinics) 519110 7 News service, syndicate 511120 4 Newsletter publishers 541840 7 Newspaper advertising representatives (independent of media owners) 711510 4 Newspaper columnists, independent (freelance) 511110 4 Newspaper publishers 424920 2 Newspapers wholesaling 451212 2 Newsstands 722410 1 Night clubs, alcoholic beverage 424990 2 Novelties wholesaling 453220 2 Novelty shops 561310 7 Nurse registries 444220 1 Nursery and garden centers 424930 2 Nursery stock (except plant bulbs, seeds) wholesaling 111421 2 Nursery stock growing 621610 7 Nursing agencies, primarily providing home nursing services 623110 7 Nursing homes O NAICS CODE RATE CLASS BUSINESS ACTIVITY 621111 7 Obstetricians' offices 621340 7 Occupational therapists' offices 531120 7 Office building rental or leasing 561720 7 Office cleaning services 423420 3 Office equipment wholesaling 532420 7 Office furniture rental or leasing 442110 2 Office furniture stores 423210 3 Office furniture wholesaling 561320 7 Office help supply services 811212 7 Office machine repair & maintenance services (except communication equip.) 532420 7 Office machinery and equipment rental or leasing 423420 3 Office machines wholesaling 561110 7 Office management services 424120 2 Office supplies (except furniture, machines) wholesaling 453210 2 Office supply stores 811191 3 Oil change and lubrication shops, automotive 424710 2 Oil, petroleum, bulk stations and terminals 424720 2 Oil, petroleum, wholesaling (except bulk stations, terminals) 454311 2 Oil, heating, retail 518191 7 On-line access service providers 621111 7 Oncologists' offices 236115 3 Operative builders 621111 7 Ophthalmologists' offices 423460 3 Optical goods (except cameras) wholesaling 446130 2 Optical goods stores (except offices of optometrists) 518210 7 Optical scanning services 621320 7 Optometrists' offices 621210 7 Orthodontists' offices 621111 7 Orthopedic physicians' offices 621111 7 Osteopathic physicians' (except mental health) offices 561499 7 Other Business Services 812990 6 Other Personal Services 453998 2 Other Retail Services 441222 1 Outboard motor dealers 811490 7 Outboard motor repair shops 541850 7 Outdoor display advertising services 451110 2 Outdoor sporting equipment stores P NAICS CODE RATE CLASS BUSINESS ACTIVITY 621999 7 Pacemaker monitoring services 517211 2 Paging services 811121 3 Paint shops, automotive 444120 1 Paint stores 424950 2 Painter's supplies wholesaling 711510 7 Painters (i.e., artists), independent 238320 3 Painting, exterior and interior, construction contractors 812990 PROHIBITED Palm reading services 423930 2 Paper, scrap, wholesaling 812930 3 Parking garages, lots, automobile 441310 1 Parts and accessories dealers, automotive 532299 7 Party rental supply centers 445120 1 Party shops, convenience stores 621111 7 Pathologists', neuropathological, offices 561612 7 Patrol services, security 522298 8 Pawnshops 812990 7 Pay telephone equipment concession operators 513210 7 Pay television networks—franchise 621111 7 Pediatricians' offices 454390 N/A Peddlers, direct selling of merchandise (door-to-door, from vehicles or stalls, street vendors) 611610 2 Performing arts schools (except academic) 517212 2 Personal communication services (PCS), communication carriers 561710 7 Pest control services 812910 3 Pet boarding services 812220 7 Pet cemeteries 812910 3 Pet grooming services 541940 3 Pet hospitals 453910 2 Pet shops 424990 2 Pet supplies (except pet food) wholesaling 812910 3 Pet training services Petroleum—see Gas or Oil 424210 3 Pharmaceuticals wholesaling 446110 2 Pharmacies 424120 3 Photocopy supplies wholesaling 811212 7 Photocopying machine repair and maintenance services 561439 7 Photocopying services 812921 7 Photofinishing services, developing 541922 7 Photographers, commercial 541921 6 Photographers, portraits 423410 3 Photographic equipment and supplies wholesaling 532210 7 Photographic equipment rental 811211 7 Photographic equipment repair shops 443130 2 Photographic supply stores 541921 6 Photography services, studios 713940 2 Physical fitness facilities 621340 7 Physical therapy offices 621111 7 Physicians' (except mental health) offices 621399 7 Physicians' assistants' offices 621340 7 Physiotherapists' offices 532299 7 Piano rental 451140 3 Piano stores 442299 7 Picture frame shops, custom 453998 3 Picture frames, ready made—retail 424310 2 Piece goods wholesaling 451130 2 Piece goods stores 237990 3 Pier construction 237110 3 Pipeline (e.g., gas, oil, sewer, water) construction 722110 1 Pizza parlors 561310 7 Placement agencies or services, employment 561730 3 Plant and shrub maintenance services 621111 7 Plastic surgeons' offices 423930 7 Plastics scrap wholesaling 238220 3 Plumbing construction contractors—plumbers 423720 3 Plumbing equipment, fixtures, supplies wholesaling 444190 1 Plumbing supply stores 621391 7 Podiatrists' offices 561611 7 Polygraph services 561790 7 Pool cleaning 713990 8 Pool rooms 488310 7 Port facility operation 562991 7 Portable toilet renting and/or servicing 236220 3 Post office construction 445210 EXEMPT Poultry dealers 444210 2 Power equipment stores, outdoor 237130 3 Power line construction 532490 7 Power washer rental or leasing 561790 3 Power washing building exteriors 624410 7 Pre-kindergarten, preschool centers 238120 7 Precast concrete product placement construction contractors 236116 3 Prefabricated building erection 444190 1 Prefabricated building dealers 323114 4 Print shops—commercial 561611 7 Private detective services 611110 7 Private schools, elementary or secondary 451110 2 Pro shops (e.g., golf, skiing, tennis) 541199 3 Process server services 621111 7 Proctologists' offices 445230 1 Produce markets 424480 2 Produce, fresh, wholesaling 541511 7 Programming services, custom computer 711310 2 Promoters of events Propane—see Liquefied Petroleum Gas 531311 7 Property manager 446199 2 Prosthetic stores 561730 3 Pruning services, ornamental tree and shrub 623220 7 Psychiatric convalescent homes or hospitals 621112 7 Psychiatrists' offices 621330 7 Psychologists' offices 541211 7 Public accountants' (CPAs) offices, certified 541219 7 Public accountants' (except CPAs) private practices 541820 7 Public relations services 423990 3 Pulpwood wholesaling 562991 7 Pumping cesspools and septic tanks Q NAICS CODE RATE CLASS BUSINESS ACTIVITY 323114 7 Quick printing—duplicating 811191 3 Quick-lube shops 523999 7 Quotation services, securities R NAICS CODE RATE CLASS BUSINESS ACTIVITY 721211 2 RV (recreational vehicle) parks 532120 3 RV (recreational vehicle) rental or leasing 441210 1 RV dealers 711212 2 Racetracks (e.g., automobile, horse) 541380 7 Radiation testing laboratories or services 811118 3 Radiator repair shops, automotive 517211 2 Radio paging services communication carriers 811211 7 Radio repair and maintenance services 515112 2 Radio stations 562211 4 Radioactive waste collecting and/or disposal 621111 7 Radiologists' offices 541380 7 Radon testing laboratories or services 482 8 Railroads 327320 1 Ready-mixed concrete manufacturing and distributing 531190 7 Real estate (except building) rental or leasing 531210 7 Real estate brokers' offices 531320 7 Real estate appraisal services 531390 7 Real estate listing services 531312 7 Real estate property managers' offices, commercial 531311 7 Real estate property managers' offices, residential 531130 3 Real estate rental or leasing of miniwarehouses & self-storage 531120 7 Real estate rental or leasing of any nonresidential building (except miniwarehouse) 531110 7 Real estate rental or leasing of residential property 237210 7 Real property (except cemetery lots) development or subdivision 326212 3 Recapping tires 451220 3 Record stores 512240 7 Recording studios, sound 713990 2 Recreational day camps (except instructional) 423910 3 Recreational equipment and supplies (except vehicles) wholesaling 532292 7 Recreational goods rental 451110 2 Recreational goods stores—retail 713940 2 Recreational sports club facilities 441210 1 Recreational vehicle (RV) dealers 532120 3 Recreational vehicle (RV) rental or leasing 721211 2 Recreational vehicle parks 441210 1 Recreational vehicle parts and accessories stores 423110 3 Recreational vehicles wholesaling 423930 7 Recyclable material, junk, wholesaling 561310 7 Referral agencies or services, employment 722330 2 Refreshment stands, mobile 493120 3 Refrigerated warehousing 562111 4 Refuse collection services 562219 4 Refuse treatment and disposal, nonhazardous 624310 7 Rehabilitation job counseling and training, vocational 451211 2 Religious book stores 532310 7 Rent-all centers, miscellaneous rental 811 7 Repair services (see type of operation) 561491 7 Repossession services 561599 7 Reservation services (e.g., airline, car rental, hotel, restaurant) 623110 2 Rest, retirement homes 722110 1 Restaurants Retail (see type of operation) 1 4411 Automobile dealers 1 4412 Other motor vehicle dealers 3 4413 Automotive parts, tire stores 3 442 Furniture & home furnishing stores 3 443 Electronics & appliance stores 3 444 Building material, garden equipment & supply dealers 1 445 Food & beverage stores 2 446 Health & personal care stores 1 447 Gasoline stations 2 448 Clothing & clothing accessories stores 2 451 Sporting goods, hobby, book & music stores 2 452 General merchandise stores 2 453 Miscellaneous store retailers 2 454 Nonstore retailers, except peddlers 811420 7 Reupholstery shops, furniture 713990 2 Riding stables 713990 2 Rifle clubs, recreational 713940 2 Roller skating rinks 238160 3 Roof spraying, painting or coating, construction contractors 444190 1 Roofing material dealers 423330 3 Roofing materials (except wood) wholesaling 721310 7 Rooming and boarding houses 561740 7 Rug cleaning services 442210 3 Rug stores S NAICS CODE RATE CLASS BUSINESS ACTIVITY 441222 1 Sailboat dealers 532292 2 Sailboat rental 713930 2 Sailing clubs 444190 1 Sand, retail 423320 3 Sand wholesaling 722211 1 Sandwich shops 424490 2 Sandwich wholesaling 562212 4 Sanitary landfills 444112 3 Satellite antenna sales & installation 811411 7 Saw repair and maintenance 321113 2 Sawmills Schools (see type) 424460 2 Seafood (except canned, packaged frozen) wholesaling 445220 1 Seafood markets 561410 7 Secretarial services 523120 4 Securities brokers' offices 561621 7 Security alarm systems sales with installation, maintenance, or monitoring services 561612 7 Security guard services 531130 3 Self-storage warehousing 238220 3 Septic system construction contractors 562991 7 Septic tank cleaning services 447190 1 Service stations, gasoline 562998 7 Sewer cleaning and rodding services 221320 3 Sewer systems—EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 443111 3 Sewing machine stores, household-type 451130 3 Sewing supply stores 811430 6 Shoe repair shops 448210 2 Shoe stores (except bowling, golf, spiked) 451110 2 Shoe stores, specialty sports footwear 424340 2 Shoes wholesaling 485999 7 Shuttle services (except employee bus) 238170 3 Siding construction contractors 444190 1 Siding dealers 487210 2 Sightseeing boat operation 487110 7 Sightseeing bus operation 238990 3 Sign contractors, installation (on buildings) 234110 3 Sign erection (i.e., highway, street) contractors 541890 7 Sign lettering and painting services 522291 6 Small loan companies 722213 2 Snack bars, soda fountains, fixed location 722330 2 Snack stands, mobile 424490 2 Soft drinks wholesaling 453220 2 Souvenir shops 713940 2 Spa—health club 621340 7 Speech therapists' offices 532292 7 Sporting goods rental 451110 2 Sporting goods stores 711310 2 Sports event managers, promoters 711410 7 Sports figures' agents or managers 453210 2 Stationery stores 424120 2 Stationery supplies wholesaling 722110 1 Steak houses 423510 3 Steel wholesaling 561410 7 Stenographic services 443112 3 Stereo stores 488320 2 Stevedoring services 523120 4 Stock brokers' offices 454390 8 Street vendors (except food) 722330 1 Street vendors, food 445110 1 Supermarkets 452910 2 Superstores (food and general merchandise) 621111 7 Surgeons' (except dental) offices 541940 3 Surgeons' offices, veterinary 621210 7 Surgeons', dental, offices 423450 3 Surgical supplies wholesaling 541370 7 Surveying and mapping services (except geophysical) 423490 3 Surveying equipment and supplies wholesaling 541360 7 Surveying services, geophysical 611620 7 Swimming instruction 561790 7 Swimming pool cleaning and maintenance 238990 3 Swimming pool construction contractors 453998 2 Swimming pool supply stores 423910 3 Swimming pools and equipment wholesaling T NAICS CODE RATE CLASS BUSINESS ACTIVITY 448190 7 T-shirt shops, custom printed 451110 2 Tackle shops (fishing) 811490 6 Tailor shops, alterations only 722211 1 Take out eating places 812199 6 Tanning salons 423990 3 Tapes, prerecorded, audio or video, wholesaling 722410 1 Taverns (i.e., drinking places) 561440 7 Tax collection services on a contract or fee basis 541213 6 Tax return preparation services 485310 7 Taxicab services 711510 7 Taxidermists, independent 517212 2 Telecommunications carriers, cellular telephone EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 517110 4 Telecommunications carriers, wired- EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 532490 7 Telecommunications equipment rental or leasing—EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 237130 3 Telecommunications line construction (e.g., telephone, telegraph)-EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 541618 7 Telecommunications management consulting services 517110 2 Telecommunications networks, wired—EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 517310 2 Telecommunications resellers 238210 3 Telecommunications wiring installation contractors 513310 2 Telegram services—EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 561422 7 Telemarketing bureaus 561421 7 Telephone answering services 561499 7 Telephone billing & collection services 541870 7 Telephone directory distribution services, door-to-door 511140 7 Telephone directory publishers 811213 7 Telephone equipment repair and maintenance services 423690 3 Telephone equipment wholesaling 561422 7 Telephone solicitation services on a contract or fee basis 443112 2 Telephone stores (including cellular) 541840 7 Television advertising representatives 443112 3 Television and radio stores 515120 2 Television broadcasting stations 511120 6 Television guide publishers 517510 7 Television operations, closed circuit 532210 7 Television rental 811211 7 Television repair services 561320 7 Temporary employment services 713940 2 Tennis club facilities 561710 7 Termite control services 313210 4 Textile mills 424310 2 Textiles wholesaling 711110 2 Theaters, live theatrical production 512131 3 Theaters, motion picture 711310 2 Theatrical production managers, organizers, promoters 713110 2 Theme parks, amusement 453310 2 Thrift shops, used merchandise 561599 2 Ticket agencies, amusement, sports, theatrical, travel 444190 1 Tile stores, ceramic 423990 2 Timber and timber products (except lumber) wholesaling 115310 3 Timber valuation 321114 7 Timber, structural, treating 561599 7 Time share exchange services, condominium 441320 3 Tire dealers, automotive 811198 3 Tire repair shops (except retreading), automotive 326212 3 Tire retreading, recapping or rebuilding 423130 1 Tires, motor vehicle, wholesaling 541191 7 Title companies, real estate, abstract 524127 EXEMPT Title insurance carriers, real estate, direct 424940 2 Tobacco products wholesaling 453991 2 Tobacco stores 325992 7 Toner cartridges rebuilding 487110 7 Tour bus, scenic and sightseeing, operation 561520 2 Tour operators 713990 2 Tourist guide services 721199 2 Tourist homes 812331 6 Towel supply services 488410 3 Towing services, motor vehicle 562910 3 Toxic material removal contractors 451120 2 Toy stores 811310 7 Tractor, farm or construction equipment repair and maintenance 532490 7 Tractor, farm or garden, rental or leasing 811411 7 Tractors, lawn and garden repair and maintenance services 561920 2 Trade show managers, organizers, promoters 531190 7 Trailer park or court, residential 532120 7 Trailer rental or leasing 811113 3 Transmission repair shops, automotive 562111 3 Trash collection services 561510 4 Travel agencies 721211 2 Travel trailer campsites 441210 2 Travel trailer dealers 561730 3 Tree services, planting, trimming, removal 453998 2 Trophy shops 532120 3 Truck rental or leasing 811111 3 Truck repair shops, general 447190 1 Truck stops 488490 3 Trucking terminals, independently operated 811118 3 Tune-up shops, automotive 811490 7 Tuning and repair of musical instruments 532220 6 Tuxedo rental 561410 7 Typing services U NAICS CODE RATE CLASS BUSINESS ACTIVITY 621512 7 Ultrasound imaging centers 238910 3 Underground tank removal construction contractors 812210 6 Undertaker services 812331 6 Uniform supply services 448190 2 Uniform stores (except athletic) 451110 2 Uniform stores, athletic 812112 6 Unisex hair stylist shops 811420 3 Upholstery (except motor vehicle) repair services 561740 7 Upholstery cleaning services 451130 3 Upholstery materials stores 811121 3 Upholstery shops, automotive 621111 7 Urologists' offices 441120 1 Used car dealers 423110 1 Used cars wholesaling 453310 2 Used merchandise stores (except pawnshops) 423140 7 Used parts, motor vehicle, wholesaling V NAICS CODE RATE CLASS BUSINESS ACTIVITY 721214 2 Vacation camps 561510 7 Vacation (travel) clubs 443111 3 Vacuum cleaner stores, household-type 452990 1 Variety stores 445230 1 Vegetable markets 424480 2 Vegetables, fresh, wholesaling 454210 3 Vending machine merchandisers, sale of products 541940 3 Veterinary services 811211 7 Video cassette recorder (VCR) repair services 713120 2 Video game arcades (except gambling) 713290 PROHIBITED Video poker, gambling 532210 7 Video recorder rental 532230 3 Video tape rental stores 451220 3 Video tape stores 541921 3 Video taping services, special events 446191 1 Vitamin stores 561421 7 Voice mailbox services 621340 7 Voice pathologists' offices W NAICS CODE RATE CLASS BUSINESS ACTIVITY 238320 3 Wall covering or removal construction contractors 444120 1 Wallpaper and wall coverings stores 493110 3 Warehousing and storage, general merchandise 493130 3 Warehousing, farm products (except refrigerated) 493120 3 Warehousing, refrigerated 531130 3 Warehousing, self storage, miniwarehouses 562112 4 Waste collection services, hazardous 562111 4 Waste collection services, nonhazardous solid 221320 4 Waste collection, treatment, and disposal through a sewer system 562213 4 Waste (except sewage) treatment facilities, 811490 2 Watch repair shops without retailing new watches 448310 2 Watch shops 811412 3 Water heater repair and maintenance services 237110 3 Water main and line construction 532292 2 Water ski rental 561990 7 Water softener services 221310 3 Water supply systems—EXEMPT IF REGULATED BY PUBLIC SERVICE COMMISSION 487210 2 Water transportation 237110 3 Water well drilling construction contractors 424490 2 Water, bottled (except water treating), wholesaling 812990 6 Wedding chapels (except churches), wedding planning 541921 6 Wedding photography services 561730 3 Weed control and fertilizing services (except crop) 812191 2 Weight loss centers, non-medical 713940 2 Weight training centers 811310 7 Welding repair services 237990 3 Wharf construction 488310 3 Wharf operation 811118 3 Wheel alignment shops, automotive 532291 7 Wheel chair rental 42 3 Wholesale (see type of product) 3 423 Durable goods 2 424 Nondurable goods 448150 2 Wig and hairpiece stores 424990 2 Wigs wholesaling 561720 7 Window cleaning services 811490 7 Window shade repair and maintenance shops 444190 1 Window stores 811122 3 Window tinting, automotive 442291 2 Window treatment stores 561422 7 Wire services (telemarketing services), floral 423990 2 Wood products (e.g., chips, posts, shavings, ties) wholesaling 561410 7 Word processing services 488410 3 Wrecker services (towing services), motor vehicle 238910 3 Wrecking, buildings or other structures, construction contractors X NAICS CODE RATE CLASS BUSINESS ACTIVITY 541380 7 X-ray inspection services 621512 7 X-ray laboratories, medical or dental 423450 3 X-ray machines and parts, medical and dental, wholesaling Y NAICS CODE RATE CLASS BUSINESS ACTIVITY 713930 2 Yacht basins, operation 713930 2 Yacht clubs 532292 2 Yacht rental without crew 424310 2 Yard goods, textile wholesaling Z NAICS CODE RATE CLASS BUSINESS ACTIVITY 712130 7 Zoos, aquariums, wild animal parks
(Ord. No. 99-14, § 1, 5-5-15; Ord. No. 19-16, § 1, 5-3-16)