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