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Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*
Section 18-77 Schedule A, business classification schedule.
The following schedule indicates the standard industrial classification number for each trade or business listed, together with the corresponding profitability classification assigned in accordance with the statistics of income referred to in section 18-49.
SIC NO. BUSINESS CLASS
A
5044 Accounting machines--wholesale 1
8721 Accounting service 4
7349 Acoustical tile cleaning service 3
1742 Acoustical work--contractors 4
8999 Actuaries, consulting 4
8049 Acupuncturists, except M.D.; offices of 2
7331 Addressing service 3
6411 Adjustment services, insurance 5
8742 Administrative management consultants 4
8741 Administrative management services 4
8322 Adoption services 2
7311 Advertising agencies 3
7311 Advertising consultants (agencies) 3
7312 Advertising service, outdoor 3
5199 Advertising specialties--wholesale 1
7331 Advertising, direct mail 3
7991 Aerobic dance and exercise classes 5
6531 Agents, real estate 5
5531 Air-conditioning equipment, automobile; sale and installation-- 1
retail
7539 Air-conditioner repair, automotive 2
7623 Air-conditioner repair, self-contained units; except automotive 3
5075 Air-conditioning equipment, except room units--wholesale 1
5722 Air-conditioning room units, self-contained--retail 1
5064 Air-conditioning room units, self-contained--wholesale 1
4961 Air-conditioning supply services 5
1711 Air-conditioning, with or without sheet metal work--contractors 2
5571 All-terrain vehicles--retail 1
7219 Alteration and garment repair 3
4119 Ambulance service, road 1
5941 Ammunition--retail 1
7996 Amusement centers and parks (not fairs, circuses, or carnivals) 5
7993 Amusement device parlors, coin-operated 5
7641 Antique furniture repair and restoration 3
SIC NO. BUSINESS CLASS
5932 Antique furniture--retail 1
5932 Antique stores--retail 1
1522 Apartment building construction--general contractors 1
5611 Apparel accessory stores, men's and boys--retail 2
5632 Apparel accessory stores, women's--retail 2
7359 Appliance rental and leasing 3
7629 Appliance repair, electrical 3
7993 Arcades, amusement 5
7694 Armature rewinding 3
7335 Art and illustration, commercial 3
5999 Art dealers--retail 1
8249 Art schools, commercial 3
8299 Art schools, except commercial 3
7336 Artists, commercial 3
1611 Asphalt paving; roads; public sidewalks and streets--contractors 2
3531 Asphalt plants, including travel-mix type--mfg 5
1771 Asphalting of private driveways and private parking areas-- 2
contractors
5941 Athletic goods--retail 1
5661 Athletic shoe stores--retail 2
7537 Automatic transmission repair, automotive 2
5531 Automobile accessory dealers--retail 1
5511 Automobile agencies (dealers)--retail 1
5531 Automobile air-conditioning equipment, sale and installation-- 1
retail
5531 Automobile battery dealers--retail 1
5015 Automobile engines, used--wholesale or retail 1
6159 Automobile finance leasing 6
7515 Automobile leasing, except finance leasing; without drivers 2
5531 Automobile parts dealers--retail 1
5015 Automobile parts, used--wholesale or retail 1
7514 Automobile rental, without drivers 2
5541 Automobile service stations--retail 1
5531 Automobile tire dealers--retail 1
5511 Automobiles, new and used--retail 1
5521 Automobile, used cars only--retail 1
7532 Automotive body shops 2
7539 Automotive electrical service (battery and ignition repair) 2
7536 Automotive glass replacement and repair service 2
7533 Automotive mufflers, sale and installation 2
7532 Automotive paint shops 2
5013 Automotive parts, new--wholesale 1
7622 Automotive radio repair shops 3
7538 Automotive repair shops, general 2
7539 Automotive starter and generator repair 2
5013 Automotive supplies--wholesale 1
7549 Automotive towing service 2
7532 Automotive upholstery and trim shops 2
7542 Automotive washing and polishing 2
B
5941 Bait and tackle snaps retail 1
5461 Bakeries--retail 1
5947 Balloon shops--retail 1
7231 Barber and beauty shops, combined 3
7241 Barber shops 3
7299 Baths, turkish 3
5013 Batteries, automotive--wholesaler 1
5531 Battery dealers, automobile--retail 1
7539 Battery service, automotive 2
5085 Bearings--wholesale 1
5087 Beauty parlor equipment and supplies--wholesale 1
7231 Beauty shops or salons 3
5719 Bedding (sheets, blankets, spreads, and pillows retail 1
5712 Beds and springs--retail 1
4812 Beeper (radio pager) communications services 5
2499 Bentwood (steam bent) products, except furniture--mfg 2
5941 Bicycle and bicycle parts dealers, except motorized--retail 1
7999 Bicycle rental 5
7699 Bicycle repair shops 3
7312 Billboard advertising 3
7999 Billiard parlors 5
7699 Blacksmith shops 3
1771 Blacktop work; private driveways and private parking areas-- 2
contractors
8071 Blood analysis laboratories 2
5551 Boat dealers--retail 1
7532 Body shops (automotive) 2
1711 Boiler erection and installation--contractors 2
6211 Bond dealers and brokers 5
7389 Bondspersons 3
5942 Bookstores selling new books and magazines--retail 1
5932 Bookstores, secondhand--retail 1
8721 Bookkeeping and billing service 4
5984 Bottled gas--retail 1
7933 Bowling centers 5
7539 Brake repairing, automotive 2
7692 Brazing (welding) 3
1741 Bricklaying--contractors 2
5621 Bridal shops, except custom--retail 2
4832 Broadcasting stations, radio 5
4833 Broadcasting stations, television 5
6531 Brokers of manufactured homes, on site 5
5812 Buffets (eating places) 2
5251 Builders’ hardware--retail 1
1541 Building alterations, industrial and warehouse--general contractors 1
1542 Building alterations, nonresidential; except industrial and warhouses--general contractors 1
1522 Building alterations, residential; except single-family general contractors 1
1521 Building alterations, single-family--general contractors 1
7349 Building cleaning service, interior 3
1541 Building construction, industrial and warehouse--general contractors 1
1542 Building construction, nonresidential; except industrial and warehouse--general contractors 1
1521 Building construction, single-family--general contractors 1
5211 Building materials dealers--retail 1
1541 Building repairs, industrial--general contractors 1
1542 Building repairs, nonresidential--general contractors 1
1522 Building repairs, residential; except single-family--general contractors 1
1521 Building repairs, single-family--general contractors 1
5211 Buildings, prefabricated--retail 1
1731 Burglar alarm installation--contractors 2
7382 Burglar alarm monitoring and maintenance 3
5112 Business forms--wholesale 1
8741 Business management services 4
5984 Butane gas, bottled--retail 1
C
5712 Cabinet work on a custom basis to individual order--retail 1
5812 Cafes 2
5812 Cafeterias 2
7374 Calculating service, computer 3
7699 Camera repair shops 3
5946 Camera shops, photographic--retail 1
5731 Camera stores, video--retail 1
5441 Candy stores--retail 1
5145 Candy--wholesale 1
7539 Carburetor repair 2
1751 Carpentry work--contractors 2
7217 Carpet and furniture cleaning on location 3
1752 Carpet laying or removal service--contractors 2
5713 Carpet stores--retail 1
5812 Carry-out restaurants 2
5511 Cars, new and used--retail 1
SIC NO. BUSINESS CLASS
7514 Car rental 2
5521 Cars, used only--retail 1
7542 Carwashes 2
5087 Caskets, burial--wholesale 1
5099 Cassettes, prerecorded; audio--wholesale 1
5065 Cassettes, recording--wholesale 1
5961 Catalog (order taking) offices of mail order houses--retail 1
5399 Catalog showrooms, general merchandise; except catalog mail 2
order--retail
5812 Caterers 2
1742 Ceilings, acoustical installation--contractors 2
4812 Cellular telephone services 5
8299 Ceramics schools 3
5945 Ceramics supplies--retail 1
8721 Certified public accountants (CPAs) 4
7699 Cesspool cleaning 3
8299 Charm schools 3
5451 Cheese stores--retail 1
5641 Children's wear stores--retail 2
7349 Chimney cleaning service 3
5719 China stores--retail 1
8041 Chiropractors, offices and clinics of 2
5993 Cigar stores and stands--retail 1
5194 Cigarettes--wholesale 1
5194 Cigars--wholesale 1
7216 Cleaning and dyeing plants, except rug cleaning 3
1799 Cleaning exterior (houses) 2
7542 Cleaning and polishing (detailing) new autos for dealers on a 2
contract or fee basis
1629 Clearing of land--general contractors 2
8041 Clinics of chiropractors 2
8021 Clinics of dentists 2
8042 Clinics of optometrists 2
8031 Clinics of osteopathic physicians 2
8011 Clinics of physicians (M.D.) 2
8043 Clinics of podiatrists 2
8093 Clinics, alcohol and drug treatment; outpatient 2
8093 Clinics, mental health; outpatient 2
7631 Clock repair shops 3
7219 Clothing alteration and repair shops 3
5651 Clothing stores, family--retail 2
5611 Clothing stores, men's and boys'--retail 2
5932 Clothing stores, secondhand--retail 1
5621 Clothing, ready-to-wear; women's--retail 2
7991 Clubs, health 5
5999 Coin shops--retail, except mail order 1
SIC NO. BUSINESS CLASS
5099 Coin-operated game machines 1
7216 Collecting and distributing agencies operated by cleaning plants 3
7322 Collecting agencies, accounts 3
1542 Commercial building construction--general contractors 1
7812 Commercials, television; tape or film production 3
1731 Communications equipment installation--contractors 2
7379 Computer consultants 3
7371 Computer programming services 3
5734 Computer stores--retail 1
1741 Concrete block laying--contractors 2
5087 Concrete burial vaults and boxes--wholesale 1
5032 Concrete mixtures--wholesale 1
5441 Confectionery stores--retail (concession stands, cotton candy, sno- 1
cones, etc.)
1623 Construction; water, sewer, pipeline, power line--general contrac- 2
tors
7299 Consumer buying service 3
7323 Consumer credit reporting bureaus 3
8059 Convalescent homes for psychiatric patients, with health care 4
8059 Convalescent homes with health care 4
5461 Cookie stores--retail 1
5999 Cosmetic stores--retail 1
7299 Costume rental 3
8322 Counseling centers 2
8111 Counselors at law 4
7389 Coupon stores (redemption of trading stamps) 3
4215 Courier services, except by air 1
7323 Credit bureaus and agencies 3
7323 Credit investigation services 3
5947 Curio shops--retail 1
1521 Custom builders, single-family houses--general contractors 1
3479 Custom car tags 3
5699 Custom tailors--retail 2
5992 Cut flowers--retail 1
D
7374 Data processing services 3
7389 Decorators consulting service, interior 3
1795 Demolition 2
8021 Dentists' offices and clinics of 2
8072 Dentures made in dental laboratories to order for the profession 2
5311 Department stores--retail 2
8011 Dermatologists, offices of 2
7381 Detective agencies 3
7219 Diaper service 3
1794 Dirt moving--contractors 2
SIC NO. BUSINESS CLASS
0752 Dog grooming 3
5461 Doughnut shops--retail 1
7389 Drafting service 3
5714 Drapery stores--retail 1
5621 Dress shops--retail 2
5699 Dressmakers' shops, custom--retail 2
8069 Drug addiction rehabilitation hospitals 2
5912 Drug stores--retail 1
7216 Drycleaning plants, except rug cleaning 3
E
1794 Earth moving--contractors 2
7629 Electric appliance repair 3
1731 Electrical contractor 2
5722 Electric household appliance stores--retail 1
7694 Electric motor repair 3
7538 Engine repair, automotive 2
8712 Engineering services; architectural 4
8711 Engineering services; industrial, civil, electrical, mechanical, pe- 4
troleum, marine and design
1794 Excavation work--contractors 2
7991 Exercise salons 5
7533 Exhaust system services, automotive 2
7342 Exterminating service 3
F
5949 Fabric shops--retail 1
5651 Family clothing stores--retail 2
8322 Family counseling services 2
5812 Fast food restaurants 2
1799 Fence construction--contractors 2
0181 Field nurseries; growing of flowers and shrubbery, except forest 4
shrubbery
5541 Filling stations, gasoline--retail 1
6159 Finance leasing of equipment and vehicles 6
6141 Financing of automobiles, furniture, appliances, personal air- 6
planes, etc.; not engaged in deposit banking
1731 Fire alarm installation--contractors 2
7382 Fire alarm monitoring and maintenance 3
7389 Fire extinguishers, service of 3
5941 Firearms--retail 1
5421 Fish markets--retail 1
7991 Fitness salons 5
5074 Fittings, plumbers'--wholesale 1
5713 Floor covering stores--retail 1
5992 Florists--retail 1
SIC NO. BUSINESS CLASS
5193 Florists--wholesale 1
5963 Food service, mobile--retail 1
5661 Footwear stores--retail 2
5431 Fruit markets 1
5983 Fuel oil dealers--retail 1
7217 Furniture cleaning on customers' premises 3
4214 Furniture moving, local; combined with storage 1
7641 Furniture refinishing 3
5712 Furniture stores, household--retail 1
5932 Furniture, antique--retail 1
G
5261 Garden supplies and tools--retail 1
0782 Gardening 3
7699 Gas appliance repair service 3
5722 Gas household appliance stores--retail 1
5984 Gas, liquefied petroleum; bottled--retail 1
5541 Gasoline filling stations--retail 1
5172 Gasoline, except bulk stations and terminals--wholesale 1
5399 General merchandise stores--retail 2
7539 Generator and starter repair, automotive 2
5947 Gift shops--retail 1
1793 Glass work, except automotive--contractors 2
5941 Golf goods and equipment--retail 1
5941 Golf professionals operating retail stores 1
7336 Graphic arts and related design 3
5947 Greeting card shops--retail 1
5812 Grills (eating places) 2
5411 Grocery stores, with or without fresh meat--retail 1
7699 Gunsmith shops 3
5941 Gymnasium equipment (rental) 1
8011 Gynecologists, office of 2
H
5611 Haberdashery stores--retail 2
5122 Hair preparations--wholesale 1
7241 Hair stylists, men's 3
7231 Hairdressers 3
5251 Handtools--retail 1
5251 Hardware stores--retail 1
7699 Harness repair shops 3
4212 Hauling, by dump truck 1
5499 Health food stores--retail 1
7629 Hearing aid repair 3
5999 Hearing aids--retail 1
1711 Heating equipment installation--contractors 2
1711 Heating, with or without sheet metal work--contractors 2
SIC NO. BUSINESS CLASS
7363 Help supply service 3
5731 High fidelity (hi-fi) equipment--retail 1
8082 Home health care services 2
7699 Horseshoeing 3
5632 Hosiery stores--retail 2
7011 Hotels, except residential 2
1799 House cleaning--exterior 2
1799 House moving--contractors 2
1721 House painting--contractors 2
5722 Household appliance stores, electric or gas--retail 1
5712 Household furniture--retail 1
7349 Housekeeping (cleaning service) on a contract or fee basis 3
I
5451 Ice cream (packaged) stores--retail 1
5812 Ice cream (served on premises) 2
5199 Ice, manufactured or natural--wholesale 1
4953 Incinerator operation 5
7291 Income tax return preparation services without accounting, audit- 3
ing, or bookkeeping services
5169 Industrial chemicals--wholesale 1
7218 Industrial uniform supply service 3
5641 Infants' wear stores--retail 2
6141 Installment sales finance, other than banks 6
1742 Insulation installation, buildings--contractors 2
6411 Insurance agent 5
6411 Insurance claim adjusters, not employed by insurance companies 5
7389 Interior decorating consulting service except painters and paper- 3
hangers
7352 Invalid supplies rental and leasing 3
7381 Investigators, private 3
1799 Iron work, ornamental--contractors 2
J
7349 Janitorial services on a contract or fee basis 3
5087 Janitors' supplies--wholesale 1
5651 Jeans stores--retail 2
7631 Jewelry repair shops 3
5944 Jewelry stores, except costume--retail 1
7999 Judo instruction 5
7993 Juke boxes, operation of 5
6324 Medical service plans 2
5093 Junk and scrap, general line--wholesale 1
K
7999 Karate instruction 5
SIC NO. BUSINESS CLASS
0752 Kennels, boarding 3
7699 Knife sharpening and repair shops 3
5949 Knitting yarn shops--retail 1
L
1629 Land clearing--contractors 2
8713 Land surveying 4
0781 Landscape architects 3
7218 Laundered mat and rug supply service 3
7215 Laundromats 3
7211 Laundry collecting and distributing outlets operated by power 3
laundries
8111 Law offices 4
0782 Lawn care and gardening 3
7699 Lawnmower repair shops 3
8111 Lawyers 4
7374 Leasing of computer time 3
5948 Leather goods, including goods made to individual order--retail 1
5063 Lighting fixtures; residential, commercial and industrial--whole- 1
sale
5331 Limited price variety stores--retail 2
7213 Linen supply service 3
5984 Liquefied petroleum (LP) gas delivered to customers' premises-- 1
retail
6163 Loan brokers 6
6141 Loan companies, small; licensed 6
4212 Local trucking, without storage 1
7299 Locker rental, except cold storage 3
7549 Lubricating service, automotive 2
5211 Lumber and building materials dealers--retail 1
5812 Lunch counters 2
5963 Lunch wagons, mobile--retail 1
M
5994 Magazine stands--retail 1
7231 Manicurists 3
1741 Masonry--contractors 2
7299 Massage parlors 3
5621 Maternity shops--retail 2
5712 Mattress stores, including custom made--retail 1
7993 Mechanical games, coin-operated; operation of 5
6324 Medical service plans 2
5661 Men's wearing apparel--retail 2
7323 Mercantile credit reporting bureaus 3
7389 Message service, telephone answering; except beeper service 3
5085 Mill supplies--wholesale 1
SIC NO. BUSINESS CLASS
5632 Millinery stores--retail 2
5211 Millwork and lumber dealers--retail 1
5271 Mobile homes, new and used--retail 1
5099 Monuments and grave markers--wholesale 1
5999 Monuments finished to custom order--retail 1
7261 Morticians 1
7833 Motion picture theaters, drive-in 3
5511 Motor vehicle dealers, new and used cars--retail 3
5521 Motor vehicle dealers used cars only--retail 1
5015 Motor vehicle parts, used--wholesale or retail 1
5014 Motor vehicle tires and tubes--wholesale 1
5551 Motorboat dealers--retail 1
5571 Motorcycle dealers--retail 1
7841 Movie rental 3
7533 Mufflers, automotive; installation, repair, or sales and installation 2
5736 Musical instrument stores--retail 1
N
8049 Naturopaths, offices of 2
5949 Needlework stores--retail 1
8011 Neurologists, office of 2
5994 News dealers--retail 1
5949 Notion stores--retail 1
5947 Novelty shops--retail 1
5999 Numismatist shops--retail 1
5193 Nursery, stock--wholesale 1
5441 Nut stores--retail 1
O
8011 Obstetricians, office of 2
8049 Occupational therapists, office of 2
7363 Office help supply service 3
8011 Ophthalmologists, office of 2
5995 Optical goods--retail 1
5995 Opticians--retail 1
8042 Optometrists, offices and clinics of 2
5961 Order taking office of mail order houses--retail 1
8072 Orthodontic appliances made in dental laboratories to order for the 2
profession
8021 Orthodontists, offices of 2
5999 Orthopedic and artificial limb stores--retail 1
8011 Orthopedic physicians, offices of 2
8031 Osteopathic physicians, offices and clinics of 2
5551 Outboard motor dealers--retail 1
7312 Outdoor advertising service 3
SIC NO. BUSINESS CLASS
P
4812 Paging services; radiotelephone 5
7532 Paint shops, automotive 2
1721 Painting contractor 2
5231 Paint stores--retail 1
5198 Paints--wholesale 1
1721 Paper hanging--contractors 2
7515 Passenger car leasing, except finance leasing; without drivers 2
7514 Passenger car rental, without drivers 2
8011 Pathologists (M.D.), offices of 2
1611 Paving construction--contractors 2
5932 Pawnshops 1
8011 Pediatricians, offices of 2
8021 Periodontists, offices of 2
6141 Personal finance companies, small loan; licensed 6
7299 Personal shopping service 3
5999 Pet shops--retail 1
5912 Pharmacies--retail 1
5731 Phonograph stores--retail 1
7334 Photocopying service 3
7221 Photographers, portrait; still or video 3
7335 Photography, commercial 3
7991 Physical fitness centers 5
8049 Physical therapists, offices of 2
8011 Physicians (M.D.), including specialists; offices and clinics of 2
5736 Piano stores--retail 1
7699 Piano tuning and repair 3
5999 Picture frames, ready-made--retail 2
7699 Picture framing to individual order, not connected with retail art 3
stores
7699 Picture framing, custom 3
5949 Piece goods--retail 1
5812 Pizza parlors 2
5992 Plants (retail) 1
8011 Plastic surgeons, offices of 2
1711 Plumbing and heating--contractors 2
8043 Podiatrists, offices and clinics of 2
7999 Pool parlors 5
7221 Portrait photographers 3
5992 Potted plants--retail 1
5719 Pottery stores--retail 1
1541 Prefabricated building erection, industrial--general contractors 1
5211 Prefabricated buildings--retail 1
8011 Primary care medical (M.D.) clinics 2
2759 Printing, commercial or job 4
SIC NO. BUSINESS CLASS
5984 Propane gas, bottled--retail 1
5912 Proprietary (nonprescription medicines) stores--retail 1
8021 Prosthodontists, offices of 2
8011 Psychiatrists, offices of 2
8011 Psychoanalysts, offices of 2
8049 Psychologists, clinical; offices of 2
8999 Psychologists, industrial 4
8049 Psychotherapists, except M.D.; offices of 2
8721 Public accountants, certified 4
R
7539 Radiator repair shops, automotive 2
4832 Radio broadcasting stations 5
8011 Radiologists, offices of 2
5621 Ready-to-wear stores, women's--retail 2
6531 Real estate agents, brokers and managers 5
7534 Recapping tires 2
5093 Recycling, collection for (metal waste and scrap) 1
7623 Refrigeration repair service, electric 3
5942 Religious bookstores--retail 1
5949 Remnant stores--retail 1
7359 Rental of coin-operated machines 3
7359 Rental of tools 3
7641 Repair of furniture upholstery 3
1761 Repair of roofs--contractors 2
7538 Repair shops, automotive; general 2
7389 Repossession service 3
8093 Respiratory therapy clinics 2
5812 Restaurants 2
5812 Restaurants, fast food 2
6513 Retirement hotels, operators of 5
7641 Reupholstery shops 3
7999 Roller skating rink operation 5
1761 Roofing work, including repairing--contractors 2
0181 Rose growers 4
5999 Rubber stamp stores--retail 1
7217 Rug cleaning, dyeing, and repairing plants 3
S
5211 Sand and gravel dealers--retail 1
5032 Sand, construction--wholesale 1
1799 Sandblasting of building exteriors--contractors 2
5812 Sandwich bars or shops 2
7699 Saw sharpening and repair shops 3
5093 Scrap and waste materials--wholesale 1
5421 Seafood markets--retail 1
5932 Secondhand bookstores--retail 1
SIC NO. BUSINESS CLASS
5932 Secondhand clothing and shoe stores--retail 1
5932 Secondhand furniture stores--retail 1
6211 Security brokers 5
7381 Security guard service 3
0723 Seed cleaning 3
7699 Septic tank cleaning service 3
1711 Septic tank installation--contractors 2
5541 Service stations, gasoline--retail 1
7699 Sewing machine repair shops 3
5722 Sewing machine stores--retail 1
1711 Sheet metal work combined with heating or air-conditioning-- 2
contractors
3444 Sheet metal work; cornices, ventilators, skylights, gutters, tanks, 3
etc.--mfg.
1761 Sheet metal work; except plumbing, heating, or air-conditioning-- 2
contractors
7251 Shoe repair shops 3
5661 Shoe stores--retail 2
7299 Shopping service for individuals 3
0181 Shrubberies, except forest shrubbery; growing of 4
7389 Sign painting and lettering shops 3
5941 Skin diving and scuba equipment--retail 1
7991 Slenderizing salons 5
5812 Snack shops 2
8049 Speech clinicians, offices of 2
8049 Speech pathologists, office of 2
5499 Spice and herb stores--retail 1
5941 Sporting goods stores--retail 1
5699 Sports apparel stores--retail 2
1711 Sprinkler system installation--contractors 2
7539 Starter and generator repair, automotive 2
7299 Steam baths 3
1799 Steam cleaning of building exteriors--contractors 2
1711 Steam fitting contractor 2
6211 Stock brokers and dealers 5
7221 Studios, portrait photography 3
5411 Supermarkets, grocery--retail 1
8011 Surgeons (M.D.), offices of 2
8713 Surveying; land, water, and aerial 4
7389 Swimming pool cleaning and maintenance 3
1799 Swimming pool construction--contractors 2
T
7299 Tanning salons 3
5735 Tape store, audio and video--retail 1
SIC NO. BUSINESS CLASS
7291 Tax return preparation services without accounting, auditing, or 3
bookkeeping services
7699 Taxidermists 3
5812 Tearooms 2
7389 Telephone answering, except beeper service 3
4833 Television broadcasting stations 5
7812 Television film production 3
7622 Television repair shops 3
5731 Television set stores--retail 1
7363 Temporary help service 3
7342 Termite control 3
7833 Theaters, motion picture; drive-in 3
7832 Theaters, motion picture; except drive-in 3
1743 Tile setting, ceramic--contractors 2
5531 Tire dealers, automotive--retail 1
7534 Tire recapping 2
5531 Tire battery, and accessory dealers--retail 1
5993 Tobacco stores--retail 1
7359 Tool rental and leasing 3
3541 Tools, machine: metal cutting types--mfg 5
5251 Tools, power and hand--retail 1
7532 Top repair, automotive 2
3089 Tops, plastics (e.g., dispenser, shaker)--mfg 3
3824 Totalizing meters, consumption registering, except aircraft--mfg 5
4725 Tour operation (travel) 1
4724 Tourist agencies for the arrangement of transportation, lodging, 1
and car rental
7999 Tourist attractions, natural wonder--commercial 5
7389 Tourist information bureaus 3
7213 Towel supply service, except wiping 3
7218 Towel supply service, wiping 3
5113 Towels, paper--wholesale 1
7549 Towing service, automotive 2
5945 Toy and game stores--retail 1
7699 Tractor repair 3
8611 Trade associations 1
8249 Trade schools 3
7389 Trading stamps redemption 3
8748 Traffic consultants 4
1721 Traffic lane painting--contractors 2
7033 Trailer parks for transients 2
7519 Trailer rental 2
3799 Trailers for automobiles, except travel and mobile home--mfg 1
3799 Trailers, boat--mfg 1
3792 Trailers, camping--mfg 1
3792 Trailers, house; except as permanent dwellings--mfg 1
SIC NO. BUSINESS CLASS
5599 Trailers, utility--retail 1
0752 Training of pets and other animal specialties 3
6289 Transfer agents, securities 5
3612 Transformers, electric power--mfg 4
5063 Transformers, electric; except electronic--wholesale 1
7221 Transient photographers 3
7319 Transit advertising 3
1623 Transmission line construction--general contractors 2
4911 Transmission of electric power 5
4922 Transmission of natural gas 5
7537 Transmission repair, automotive 2
7537 Transmissions, automotive; installation, repair, or sale and instal- 2
lation
4131 Transportation service 1
3496 Traps, animal and fish; made from purchased wire--mfg 3
4724 Travel agencies 1
3792 Travel trailer chassis--mfg 1
5561 Travel trailers, automobile; new and used--retail 1
7218 Treated mats, rugs, mops, dust tool covers, and cloth supply service 3
0783 Tree trimming for public utility lines 3
1629 Trenching--contractors 2
1622 Trestle construction--general contractors 2
1751 Trim and finish--contractors 2
5031 Trim, sheet metal--wholesale 1
2431 Trim, wood and covered wood--mfg 2
5999 Trophy shops--retail 1
7538 Truck engines repair, except industrial 2
6159 Truck finance leasing 6
7513 Truck leasing, except industrial trucks and finance leasing; with- 2
out drivers
7513 Truck leasing, without drivers; except finance (equity) leasing 2
7359 Truck rental and leasing, industrial 3
4212 Truck rental for local use, with drivers 1
7513 Truck terminals, freight; with or without maintenance 2
5541 Truck stops--retail 1
5014 Truck tires and tubes--wholesale 1
4213 Trucking terminals, freight; with or without maintenance 1
4231 Trucking terminals, freight; with or without maintenance facilities 1
4213 Trucking, except local 1
4212 Trucking, local; without storage 1
4214 Trucking, local; combined with storage 1
7699 Tuning of pianos and organs 3
0782 Turf installation, except artificial 3
2499 Turned and carved wood (except furniture)--mfg 2
8299 Tutoring 3
7299 Tuxedo rental 3
SIC NO. BUSINESS CLASS
2211 Twills, cotton--mfg 2
2298 Twine--mfg 2
2791 Typesetting for the printing trade--mfg 4
7699 Typewriter repair, including electric 3
5999 Typewriter stores--retail 1
7338 Typing service 3
2791 Typographic composition--mfg 4
U
7549 Undercoating service, automotive 2
1799 Underpinning work--contractors 2
7261 Undertakers 3
2211 Underwear fabric, woven; cotton--mfg 2
2322 Underwear; men's and boys'--mfpm--mfg 3
5137 Underwear; women's, children's and infants--wholesale 1
2341 Underwear; women's, misses', children's, and infants'--mfpm-- 3
mfg
7213 Uniform supply service, except industrial 3
5699 Uniforms--retail 2
5651 Unisex clothing stores--retail 2
7231 Unisex hairdressers 3
2512 Upholstered furniture, household; on wood frames, except dual- 2
purpose sleep furniture--mfg
7217 Upholstery cleaning on customers' premises 3
7641 Upholstery shop 3
5714 Upholstery materials stores--retail 1
7532 Upholstery repair, automotive 2
8011 Urologists, offices of 2
3448 Utility buildings, prefabricated; metal--mfg 3
0783 Utility line tree trimming services 3
7519 Utility trailer rental 2
5599 Utility trailers--retail 1
V
5722 Vacuum cleaner stores--retail 1
7532 Van conversions, except on a factory basis 2
5331 Variety stores, limited price--retail 2
3272 Vaults, grave; concrete and precast terrazzo--mfg 4
5431 Vegetable and fruit stands--retail 1
0181 Vegetable bedding plants, growing of 4
5431 Vegetable markets and stands--retail 1
2033 Vegetables, canned--mfg 3
5962 Vending machine sale of products 1
7359 Vending machines, rental only 3
2435 Veneer mills, hardwood--mfg 2
2436 Veneer mills, softwood--mfg 2
SIC NO. BUSINESS CLASS
5719 Venetian blind shops--retail 1
1711 Ventilating work, with or without sheet metalwork--contractors 2
0742 Veterinarians for pets and other animal specialties 3
0741 Veterinary services for livestock 3
5731 Video camera stores--retail 1
7841 Video disk rental to the general public 3
7993 Video game arcades 5
7539 Video recorder and player rental and leasing 2
7622 Video recorder or player repair 3
7819 Video tape or disk reproduction 3
7812 Video tape production 3
7841 Video tape rental to the general public 3
5735 Video tape stores--retail 1
1752 Vinyl floor tile and sheet installation--contractor 2
5499 Vitamin food stores--retail 1
8331 Vocational rehabilitation counseling 2
4813 Voice telephone communications, except radio telephone 5
7534 Vulcanizing tires and tubes 2
W
5963 Wagons, ice cream--retail 1
2396 Waistbands, trouser--mfg 3
5231 Wallcovering stores--retail 1
1721 Wallpaper hangers 2
5231 Wallpaper stores--retail 1
1741 Walls retaining; block, stone, or brick--contractors 2
1541 Warehouse construction--general contractors 1
4221 Warehousing and storage, farm product; other than refrigerated 1
4225 Warehousing, general 1
4225 Warehousing, self-storage 1
7542 Washing and polishing, automotive 2
7629 Washing machine repair 3
7631 Watch repair shops 3
5944 Watches, including custom made--retail 1
1623 Water main line construction--general contractors 2
1629 Water treatment plant construction--general contractors 2
5499 Water, mineral--retail 1
5712 Waterbeds--retail 1
3824 Water meters, consumption registering--mfg 5
7389 Welcoming service 3
1799 Welding contractors, operating at site of construction 2
7692 Welding shops, including automotive 3
7539 Wheel alignment, automotive 2
5999 Whirlpool baths--retail 2
1721 Whitewashing--contractors 2
5699 Wig, toupee, and wiglet stores--retail 2
1751 Window and door (prefabricated) installation--contractors 2
SIC NO. BUSINESS CLASS
5719 Window shade shops--retail 1
7549 Window tinting, automotive 2
5211 Windows, storm, wood or metal--retail 1
7218 Wiping towel supply service 3
4822 Wire or cable telegraph 5
2421 Wood chips produced at mill--mfg 2
5989 Wood dealers, fuel--retail 1
1752 Wood flooring--contractors 2
2611 Wood pulp--mfg 4
5199 Wood products for crafts 1
2499 Wood, except furniture; turned and carved--mfg 2
5719 Woodburning stoves--retail 1
7338 Word processing service (typing) 3
7218 Work clothing supply service, industrial 3
6331 Workers' compensation insurance 2
6153 Working capital financing 6
7549 Wrecker service (towing), automotive 2
1795 Wrecking of buildings or other structures, except marine-- 3
contractor
8999 Writers 5
X
8071 X-ray laboratories, including dental (not manufacturing) 5
Y
5949 Yard goods stores--retail 2
8322 Youth centers 6
Business or occupations not listed in this classification schedule shall be classified and taxed according to the Standard Industrial Classification Manual, Executive Office of the President, Office of Management and Budget, and profitability classes in accordance with Statistics of Income, Business Income Tax Returns, U.S. Treasury Department, Internal Revenue Service.
(Ord. of 12-27-95(3), I)
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