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)