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The Code Enforcement

 
ARTICLE IV.  BUSINESS LICENSES*

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*Editor's note:  See the editor's note to Section 11-1. 

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Sec. 11-81.  License required.

Every person engaged or intending to engage in any calling, business, occupation or profession listed in the rate classification index portion of this Article, in whole or in part, within the limits of the City of Chester South Carolina, is required to pay an annual license fee and obtain a business license as herein provided.

(Ord. of 11-10-1997, § 1)

Sec. 11-82.  Definitions.

The following words, terms and phrases, when used in this Article, shall have the meaning ascribed herein:

Business  means a calling, occupation, profession, or activity engaged in with the object of gain, benefit or advantage, either directly or indirectly. A charitable organization shall be deemed a business unless the entire proceeds of its operation are devoted to charitable purposes. 

City  means the City of Chester. 

Classification  means that division of businesses by major groups subject to the same license rate as determined by a calculated index of ability to pay based on national averages, benefits, equalization of tax burden, relationships of services, or other basis deemed appropriate by City Council. 

Gross Income  means the total revenue of a business, received or accrued, for one calendar year collected or to be collected from business done within the City, except therefrom income from business done wholly outside of the City on which a license tax is paid to some other Municipality or a County and fully reported to the City. The gross income for business license purposes may be verified by inspection of returns filed with the Internal Revenue Service, the South Carolina Tax Commission for income tax purposes, or the South Carolina Insurance Commission. In the case of brokers or agents, gross income shall mean gross commissions retained. Gross income for insurance companies shall mean gross premiums collected. 

License Inspector  means a person designated to administer this Article. 

Person  means any individual, firm, partnership, cooperative non-profit membership, corporation, joint venture, association, estate, trust, business trust, receiver, syndicate, holding company, or other group or combination Acting as a unit, in the singular or plural, and the agent or employee having charge or control of a business in the absence of the principals. 

(Ord. of 11-10-1997, § 2)

Sec. 11-83.  Purpose and duration.

The business license levied by this Article is for the purpose of providing such regulation as may be required by the businesses subject thereto and for the purpose of raising revenue for the general fund through a privilege tax. Each license shall be issued for one year and shall expire on December 31. The provisions of this Article and the rates herein shall remain in effect from year to year as amended by City Council.

(Ord. of 11-10-1997, § 3)

Sec. 11-84.  License fee.

The required license fee shall be paid for each business subject hereto according to the applicable rate classification on or before the 31st day of January in each year. A separate license shall be required for each place of business and for each classification or business conducted at one place. If gross income cannot be separated for classifications at one location, the license fee shall be computed on the combined gross income for the classification requiring the highest rate. A license fee based on gross income shall be computed on the gross income for the preceding calendar or fiscal year, and on a twelve-month projected income based on the monthly average for a business in operation for less than one year. The fee for a new business shall be computed on the estimated probable gross income stated in the license application for the balance of the license year.

(Ord. of 11-10-1997, § 4)

Sec. 11-85.  Registration required.

The owner, agent or legal representative of every business subject to this Article, whether listed in the classification index or not, shall register the business and make application for a business license on or before the due date of each year, except that a new business shall be required to have a business license prior to operation within the City. Application shall be on a form provided by the License Inspector which shall contain the Social Security Number and/or the Federal Employer's Identification Number, the business name as reported on the South Carolina income tax return, and all information about the applicant and the business deemed necessary to carry out the purpose of this Article by the License Inspector. The applicant shall certify under oath that the information given in the application is true, that the gross income is accurately reported, or estimated for a new business, without any unauthorized deductions, and that all assessments and personal property taxes due and payable to the City have been paid. Insurance Agents and Brokers shall report the name of each insurance company for which a policy was issued and the total premiums collected for each company for each type of insurance coverage on a form approved by the License Inspector. An Insurance Agent not employed by a company shall be licensed as a Broker.

(Ord. of 11-10-1997, § 5)

Sec. 11-86.  Deductions and exemptions.

No deductions from gross income shall be made except income from business done wholly outside of the City on which a license tax is paid to some other Municipality or a County, or income which cannot be taxed pursuant to state or federal law. The applicant shall have the burden to establish the right to deduction by satisfactory records and proof. No person shall be exempt from the requirements of the ordinance by reason of the lack of an established place of business within the City, unless exempted by state or federal law. The License Inspector shall determine the appropriate classification for each business in accordance with the latest issue of the U.S. Office of Management and Budget Standard Industrial Classification Manual. No person shall be exempt from this Article by reason of the payment of any other tax, unless exempted by state law, and no person shall be relieved of the liability for the payment of any other tax by reason of the application of this Article.

(Ord. of 11-10-1997, § 6)

Sec. 11-87.  False application unlawful.

It shall be unlawful for any person subject to the provisions of this Article to make a false application for a business license, or to give or file, or direct the giving or filing of any false information with respect to the license or fee required by this Article.

(Ord. of 11-10-1997, § 7)

Sec. 11-88.  Display and transfer.

All persons shall display the license issued to them on the original form provided by the License Inspector in a conspicuous place in the business establishment at the address shown on the license. A transient or non-resident shall carry the license upon his person or in a vehicle used in the business readily available for inspection by any authorized agent of the City. A change of address must be reported to the License Inspector within ten days after removal of the business to a new location and the license will be valid at the new address upon written notification of the License Inspector and compliance with zoning and building codes. Failure to obtain the approval of the License Inspector for a change of address shall invalidate the license and subject the licensee to prosecution for doing business without a license. A business license shall not be transferable and a transfer of ownership shall be considered a termination of the old business and the establishment of a new business requiring a new business license, based on old business income.

(Ord. of 11-10-1997, § 8)

Sec. 11-89.  Administration.

The License Inspector shall administer the provisions of this Article, collect license fees, issue licenses, make or initiate investigations and audits to insure compliance, initiate denial or revocation procedures, report violations to the Police Department and assist in prosecution of violators, produce forms, make reasonable regulations relating to the administration of this Article, and perform such other duties as may be duly assigned.

(Ord. of 11-10-1997, § 9)

Sec. 11-90.  Inspection and audits.

For the purpose of enforcing the provisions of this Article the License Inspector or other authorized agent of the City is empowered to enter upon the premises of any person subject to this Article to make inspections, examine and audit books and records, and it shall be unlawful for any such person to fail or refuse to make available the necessary books and records. In the event an audit or inspection reveals that false information has been filed by the licensee, the costs of the audit shall be added to the correct license fee and late penalties in addition to other penalties provided herein. Each day of failure to pay the proper amount of license fee shall constitute a separate offense. The License Inspector shall make systematic inspections of all businesses within the City to insure compliance with the ordinance from which this Article derives. Records of inspection and audits shall not be deemed public records, and the License Inspector shall not release the reported gross income of any person by name without permission of the licensee, provided that statistics compiled by classifications may be made public.

(Ord. of 11-10-1997, § 10)

Sec. 11-91.  Assessments.

When any person shall have failed to obtain a business license or to furnish the information required by this Article or the License Inspector, the License Inspector shall proceed to examine such records of the business or any other available records as may be appropriate and to conduct such investigations and statistical surveys as he may deem appropriate to assess a license tax and penalties as provided herein. A notice of assessment shall be served by certified mail and an application for adjustment of the assessment may be made to the License Inspector within five days after the notice is mailed or the assessment will become final. The License Inspector shall establish by regulation the procedure for hearing an application for adjustment of assessment and issuing a notice of final assessment. A final assessment may be appealed to City Council only by payment in full of the assessment under protest within five days and the filing of written notice of appeal within ten days after payment pursuant to the provisions of this Article relating to appeals to City Council.

(Ord. of 11-10-1997, § 11)

Sec. 11-92.  Delinquent license fees.

For non-payment of all or any part of the correct license fee, the License Inspector shall levy and collect a late penalty of five percent of the unpaid fee for each month or portion thereof after the due date until paid. If any license fee shall remain unpaid for 60 days after its due date, the License Inspector shall issue an execution which shall constitute a lien upon the property of the licensee for the tax, penalties and costs of collection, and shall proceed to collect in the same manner as prescribed by law for the collection of other taxes.

(Ord. of 11-10-1997, § 12)

Sec. 11-93.  Notices.

The License Inspector may, but shall not be required to, mail written notices that license fees are due, but if notices are not mailed there shall be published a notice of the due date in a newspaper of general circulation within the City three times prior to the due date in each year.

(Ord. of 11-10-1997, § 13)

Sec. 11-94.  Denial of license.

The License Inspector shall deny a license to an applicant when the application is incomplete, contains a misrepresentation, false or misleading statement, evasion or suppression of a material fact, or when the activity for which a license is sought is unlawful or constitutes a public nuisance. A decision of the License Inspector shall be subject to appeal to City Council as herein provided. Denial shall be written with reasons stated.

(Ord. of 11-10-1997, § 14)

Sec. 11-95.  Suspension or revocation of license.

When the License Inspector determines that:

(1)   A license has been mistakenly or improperly issued or issued contrary to law; or

(2)   A licensee has breached any condition upon which his license was issued or has failed to comply with the provisions of this Article; or

(3)   A licensee has obtained a license through a fraud, misrepresentation, a false or misleading statement, evasion or suppression of a material fact in the license application; or

(4)   A licensee has been convicted of an offense under a law or ordinance regulating business, a crime involving moral turpitude, or an unlawful sale of merchandise or prohibited goods; or

(5)   A licensee has engaged in an unlawful activity or nuisance related to the business;

the License Inspector shall give written notice to the licensee or the person in control of the business within the City by personal service or certified mail that the license is suspended pending a hearing before City Council for the purpose of determining whether the license should be revoked. The notice shall state the time and place at which the hearing is to be held, which shall be at a regular or special Council meeting within 30 days from the date of service of the notice. The notice shall contain a brief statement of the reasons for suspension and proposed revocation and a copy of the applicable provisions of this Article.

(Ord. of 11-10-1997, § 15)

Sec. 11-96.  Appeals to City Council.

(a)   Any person aggrieved by a decision, final assessment, revocation, suspension, or a denial of a business license by the License Inspector may appeal the decision to City Council by written request stating the reasons therefor filed with the License Inspector within ten days after the payment of the assessment under protest or notice of denial is received.

(b)   An appeal or a hearing on revocation shall be held by City Council within 30 days after receipt of a request for appeal or service of notice of suspension at a regular or special meeting of which the applicant or licensee has been given written notice. At such hearing all parties shall have the right to be represented by counsel, to present testimony and evidence and to cross-examine witnesses. The proceedings shall be recorded and transcribed at the expense of the party so requesting. The rules of evidence and procedure prescribed by Council shall govern the hearing. City Council shall by majority vote of members present render a written decision based on findings of fact and application of the standards herein which shall be served upon all parties or their representatives and shall be final unless appealed to a court of competent jurisdiction within ten days after service.

(c)   No person shall be subject to a prosecution for doing business without a license until the expiration of ten days after notice of denial or revocation which is not appealed or until after final judgment of a Circuit Court upholding denial or revocation.

(Ord. of 11-10-1997, § 16)

Sec. 11-97.  Confidentiality.

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any official or employee to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this Article. Nothing in this Section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns.

(Ord. of 11-10-1997, § 17)

Sec. 11-98.  Violations.

Any person violating any provision of this Article shall be deemed guilty of an offense and shall be subject to a fine of up to $500.00 or imprisonment for not more than 30 days or both, upon conviction. Each day of violation shall be considered a separate offense. Punishment for violation shall not relieve the offender of liability for delinquent taxes, penalties and costs provided for herein.

(Ord. of 11-10-1997, § 18)

Sec. 11-99.  Separability.

A determination that any portion of this Article is invalid or unenforceable shall not affect the remaining portions.

(Ord. of 11-10-1997, § 19)

Sec. 11-100.  Classification.

The license fee for each class of business shall be computed in accordance with the following rates. The major groups of businesses included in each Class are listed with the major group number according to the Standard Industrial Classification Manual (SIC). The License Inspector shall determine the proper class for a business according to the SIC.

RATES   

TABLE INSET:

Rate Class	Income: 0--$2,000 Minimum Fee	All over $2,000 Rate per thousand or fraction thereof
1	$32.10	$0.70
2	$37.45	$0.85
3	$42.80	$1.00
4	$48.15	$1.15
5	$53.50	$1.30
6	$58.85	$1.45
7	$64.20	$1.60
8	See individual business in Class 8.

NON-RESIDENT RATES   

Unless otherwise specifically provided, all minimum fees and rates shall be doubled for non-residents and itinerants having no fixed principal place of business within the City.

DECLINING RATES   

TABLE INSET:

Declining Rates apply in all Classes for gross income in excess of $1,000,000
Gross Income in $ Millions	Percent of Class Rate for each additional $1,000
0--1	100%
1--2	90%
2--3	80%
3--4	70%
Over 4	60%

CLASS 8 RATES   

(Each SIC Number designates a separate subclassification. The businesses in this Section are treated as separate and individual subclasses due to provisions of state law, regulatory requirements, service burdens, tax equalization considerations, etc., which are deemed to be sufficient to require individually determined rates. Non-resident rates do not apply except where indicated.)

TABLE INSET:

SIC	Income		Minimum	Per $1,000 or Fraction
15, 16 & 17	Contractors, Construction, All Types
	A.	Having permanent place of business within the municipality
		First $2,000..........	$40.00
		Over $2,000 from work in or out of municipality..........		PLUS $1.00
	B.	Non-resident (no permanent place of business in the municipality)
		First $2,000..........	$80.00
		Over $2,000 (non-resident double rates do not apply)..........		PLUS $2.00

A trailer at the construction site, a home office or structure in which the contractor resides is not a permanent place of business under this Article.

The total fee for the full amount of the contract shall be paid prior to commencement of work and shall entitle contractor to complete the job without regard to the normal license expiration date.

No contractor shall be issued a business license until all state and municipal qualification examination and trade license requirements have been met. Each contractor shall post a sign in plain view on each job identifying the contractor with the job.

Sub-contractors shall be licensed on the same basis as general or prime contractors for the same job, and no deductions shall be made by a general or prime contractor for value of work performed by a sub-contractor.

No contractor shall be issued a business license until all performance and indemnity bonds required by the Building Code have been filed and approved. Zoning permits must be obtained when required by the Zoning Ordinance.

Each prime contractor shall file with the License Inspector a list of sub-contractors furnishing labor or materials for each project.

TABLE INSET:

SIC		License Fee
40	Railroad Companies - (See Code Sec. 12-23-210)	$205.00

(Ord. of 11-10-1997, § 20)

Sec. 11-101.  Permission to use streets required.

It shall be unlawful for any person to construct, install or maintain in, on, above or under any street or public place under control of the municipality any line, pipe, cable, pole, structure or facility for utilities, communications, cablevision or other purposes without a consent agreement, franchise or permit issued by the municipal council by ordinance which prescribes the term, fees and conditions for use.

(Ord. of 11-10-1997, § 21)

Sec. 11-102.  Consent, franchise or business license fee required.

The annual fee for use of streets or public places authorized by a consent agreement or franchise agreement shall be set by the ordinance approving the agreement and shall be based on gross revenues derived from activities in the municipality, the length of lines installed in streets and public places, or other formula deemed appropriate by council. No consent fee or franchise fee shall be construed to be in lieu of a business license tax based on gross revenue unless specifically provided by ordinance. Credits for business license taxes paid may be applied to fees set by ordinance granting consent or a franchise when specifically authorized by the ordinance.

TABLE INSET:

SIC
481	Telephone Companies not using public streets under franchise or consent:
	Establishments providing local or long distance telephone communications as described in Standard Industrial Classification (SIC) group 481, including voice and data communications; radiotelephone services; cellular telephone services; paging and beeper services; leasing lines, fiber optic cables, microwave or satellite facilities; selling access and reselling use of facilities or methods to others shall pay an annual business license tax of 3% of gross receipts from all communications activities conducted in the municipality and for communications services billed to customers located in the municipality on which a business license tax has not been paid to another municipality.
4841	Television, Cable or Pay..........Consent or Franchise
491--493	Electric and Gas Companies..........Consent or Franchise

TABLE INSET:

SIC	Income			Minimum	Per $1,000 or Fraction
5093	Junk or Scrap Dealers [Non-resident rates apply]
	First $2,000..........			$65.00
	Over $2,000..........				PLUS $1.75
55	Automotive, Motor Vehicle Dealers & Farm Machinery, Retail -
		First $2,000..........		$30.00
		Over $2,000..........			PLUS $0.40
	One sales lot not more than 400 feet from the main showroom may be operated under this license provided that proceeds from sales at the lot are included in gross receipts at the main office when both are operated under the same name and ownership.
	Gross receipts for this classification shall include full sales price without deduction for trade-ins. Dealer transfers shall not be included in gross receipts.
5813	Drinking Places - (Alcoholic beverages, beer & wine consumed on premises) -
		First $2,000..........		$150.00
		Over $2,000..........			PLUS $1.75
5932	Pawn Brokers - All Types
		First $2,000..........		$150.00
		Over $2,000..........			PLUS $1.75
5962	Vending Machines and all other coin-operated Automatic Merchandising Machines - (Not included in Business Gross Income):
		First $2,000..........		$65.00
		Over $2,000..........			PLUS $1.00
5963	Peddlers, Solicitors, Canvassers, Door-To-Door Sales, direct Retail sales of merchandise. [Non-resident rates apply]
	A.	Regular activities [more than two sale periods of more than three days each per year]
		First $2,000..........		$150.00
		Over $2,000..........			PLUS $1.75
	B.	Seasonal activities [not more than two sale periods of more than three days each year, separate license required for each sale period]
		First $2,000..........		$25.00
		Over $2,000..........			PLUS $1.75
63	Insurance Companies:
	On gross premiums collected through offices or agents located in the municipality, wherever the risk is located, or collected on policies written on property or risks located in the municipality, wherever the premiums are collected. Gross premiums shall include new and renewal business without deductions for any dividend, credit, return premiums or deposit.
	Solicitation for insurance, receiving or transmitting an application or policy, examination of a risk, collection or transmitting of a premium, adjusting a claim, delivering a benefit, or doing any act in connection with a policy or claim shall constitute doing business within the municipality whether or not an office is maintained therein. A premium collected on property or a risk located within the municipality shall be deemed to have been collected within the municipality. [Declining rates shall not apply.]
631-632	Life, Health and Accident..........0.75% of Gross Premiums
633-635	Fire and Casualty (Licensed in SC)..........2% of Gross Premiums
636	Title Insurance..........2% of Gross Premiums
6411	Brokers for Fire & Casualty Insurers - non-admitted.
	On gross premiums collected on policies of companies not licensed in South Carolina, the agent or broker shall pay annually, with copy of the report showing location of the risks insured..........2% of Gross Premiums
	[Premiums for non-admitted business are not included in gross commissions for license under Rate Class 7 for other business of agent.]
	Notwithstanding any other provision of this Article, license taxes for insurance companies and brokers for non-admitted insurers shall be payable on or before May 31 in each year without penalty. Pursuant to S.C. Code §5-7-300, the agreement with the Municipal Association of South Carolina on file with the Clerk for Collection of current and delinquent license taxes from insurers and brokers is approved.
7993	Amusement Machines, coin operated -
	A.	Music machines, kiddie rides, and amusement machines licensed pursuant to S.C. Code §12-21-2720(A)(1) and (A)(2)-
		1.	Operator of machine [§12-21-2746]..........	$12.50 per machine
			PLUS $12.50 business license for operation of all machines (not on gross income)
------------------------------
		2.	Distributor selling or leasing machines (not licensed by the State as an operator pursuant to §12-21-2728):  [Nonresident rates apply.]
			First $2,000..........	$65.00
			Over $2,000..........		PLUS $1.75
	B.	Video poker and amusement machines licensed pursuant to S.C. Code §12-21-2720(A)(3) -
		1.	Operator of machine § 12-21-2720(B)..........	$180.00 per machine,
			PLUS $12.50 business license (not on gross income).
------------------------------
		2.	Distributor selling or leasing machines (not licensed by the State as an operator pursuant to §12-21-2728):  [Nonresident rates apply.]
		First $2,000..........		$65.00
		Over $2,000..........			PLUS $1.75
7999	Billiard or Pool Rooms, all types -  $5.00 stamp per table PLUS..........
			First $2,000..........	$65.00
			Over $2,000..........		PLUS $1.75
7999	Carnivals and Circuses -
		First $2,000..........		$65.00
		Over $2,000..........			Plus $1.75

TABLE INSET:

RATE CLASSIFICATION INDEX
SIC	Business Group
RATE CLASS 1
47	Travel Agencies
53	General Merchandise Stores
54	Food Stores
553-554	Auto Supply Stores and Gasoline Service Stations
56	Apparel and Accessory Stores
58	Eating Places
86	Membership Organizations
RATE CLASS 2
01	Agricultural Production - Crops
02	Agricultural Production - Animals
20	Food and Kindred Products
22	Textile Mill Products
23	Apparel & Other Finished Products from Fabrics and Similar Materials
25	Furniture and Fixtures
30	Rubber and Miscellaneous Plastic Products
31	Leather and Leather Products
32	Stone, Clay, Glass & Concrete Products
33	Primary Metal Industries
34	Fabricated and Metal Products (Except Machinery and Transportation Equipment)
37	Transportation Equipment
39	Miscellaneous Manufacturing Industries
50	Wholesale Trade - Durable Goods
51	Wholesale Trade - Nondurable Goods
52	Building Materials, Hardware, Garden Supply and Mobile Home Dealers
57	Furniture, Home Furnishings & Equipment Stores
70	Hotels, Rooming Houses, Camps and Other Lodging
RATE CLASS 3
07	Agricultural Service
24	Lumber and Wood Products (Except Furniture)
26	Paper and Allied Products
29	Petroleum Refining and Related Industries
36	Electrical and Electronic Machinery, Equipment and Supplies
42	Motor Freight Transportation & Warehousing
44	Water Transportation
45	Transportation by Air
59	Miscellaneous Retail (Except vending machines, peddlers and pawnbrokers)
61	Credit Agencies other than Banks
75	Automotive Repair, Services and Garages
78	Motion Pictures
79	Amusement and Recreation Services (Except Motion Pictures, Amusement Machines and Carnivals)
89	Miscellaneous Services
RATE CLASS 4
27	Printing, Publishing & Allied Products
28	Chemicals and Allied Products
35	Machinery, Except Electrical
48	Communication (Except Telephone)
76	Miscellaneous Repair Services
RATE CLASS 5
09	Fishing, Hunting and Trapping
14	Mining - Minerals
38	Measuring, Analyzing and Controlling Instruments; Photographic Medical and Optical Goods; Watches and Clocks
41	Local & Suburban Transit & Interurban Highway Passenger Transportation
62	Security & Commodity Brokers, Dealers, Exchanges and Services
73	Business Services
RATE CLASS 6
49	Sanitary Services
72	Personal Services
RATE CLASS 7
08	Forestry
10	Mining - Metals
21	Tobacco Manufacture
46	Pipelines (Except natural gas)
64	Insurance Agents, Brokers and Service (except for nonadmitted insurers)
65	Real Estate (Lessors with more than $10,000 annual gross income)
67	Holding and Other Investment Offices
80	Health Services
81	Legal Services
82	Educational Services
83	Social Services
87	Engineering, Accounting, Research, Management and Related Services
RATE CLASS 8
15,16,17	Contractors, Construction, All Types
40	Railroad Companies
4121	Taxi Cabs
481	Telephone Communication
491-493	Electric & Gas Services
5093	Junk and Scrap Dealers
55	Automotive and Motor Vehicle Dealers and Farm Machinery, Retail (Except Auto Supply Stores - 553 and Gasoline Service Stations - 554)
5813	Drinking Places (Alcoholic Beverages)
5932	Pawnbrokers
5962	Vending Machines (Automatic Merchandising)
5963	Peddlers
63	Insurance Companies
6411	Brokers for Non-admitted Insurers
7993	Amusement Machines, Coin Operated
7999	Billiard or Pool Tables, All Types
7999	Carnivals and Circuses

TABLE INSET:

NUMERICAL BUSINESS CLASSIFICATION INDEX
SIC	Name	Class
01	Agricultural Production - Crops 2
02	Agricultural Production - Animals	2
07	Agricultural Services	3
08	Forestry	7
09	Fishing, Hunting and Trapping	5
10	Mining - Metals	7
14	Mining - Minerals	5
15, 16, 17	Contractors, Construction, All Types	8
20	Food and Kindred Products	2
21	Tobacco Manufacture	7
22	Textile Mill Products	2
23	Apparel & Other Finished Products from Fabrics & Similar Materials	2
24	Lumber and Wood Products (Except Furniture)	3
25	Furniture and Fixtures	2
26	Paper and Allied Products	3
27	Printing, Publishing & Allied Products	4
28	Chemicals and Allied Products	4
29	Petroleum Refining and Related Industries	3
30	Rubber and Miscellaneous Plastic Products	2
31	Leather and Leather Products	2
32	Stone, Clay, Glass and Concrete Products	2
33	Primary Metal Industries	2
34	Fabricated & Metal Products (Except Machinery & Transportation Equip.)	2
35	Machinery, Except Electrical	4
36	Electrical and Electronic Machinery, Equipment and Supplies	3
37	Transportation Equipment	2
38	Measuring, Analyzing and Controlling Instruments; Photographics, Medical and Optical Goods; Watches and Clocks	5
39	Miscellaneous Manufacturing Industries	2
40	Railroad Companies	8
41	Local & Suburban Transit & Interurban Highway Passenger Transportation	5
4121	Taxi License	8
42	Motor Freight Transportation & Warehousing	3
44	Water Transportation	3
45	Transportation by Air	3
46	Pipelines (except natural gas)	7
47	Travel Agencies	1
48	Communication (Except Telephone)	4
481	Telephone Communication	8
49	Sanitary Services	6
491-493	Electric & Gas Services	8
50	Wholesale Trade - Durable Goods	2
5093	Junk and Scrap Dealers	8
51	Wholesale Trade - Nondurable Goods	2
52	Building Materials; Hardware; Garden Supply; Mobile Home Dealers	2
53	General Merchandise Stores	1
54	Food Stores	1
55	Automotive and Motor Vehicle Dealers and Farm Machinery, Retail (Except Auto Supply Stores - 553 and Gasoline Service Stations - 554)	8
553-554	Auto Supply Stores and Gasoline Service Stations	1
56	Apparel and Accessory Stores	1
57	Furniture, Home Furnishings & Equipment Stores	2
58	Eating Places	1
5813	Drinking Places (Alcoholic Beverages)	8
59	Miscellaneous Retail	3
5932	Pawnbrokers	8
5962	Vending Machines	8
5963	Peddlers	8
61	Credit Agencies Other Than Banks	3
62	Security & Commodity Brokers, Dealers Exchanges and Services	5
63	Insurance Companies	8
64	Insurance Agents, Brokers and Service (except brokers for non-admitted)	7
6411	Brokers for Non-Admitted Insurers	8
65	Real Estate	7
67	Holding and Other Investment Offices	7
70	Hotels, Rooming Houses, Camps & Other Lodging	2
72	Personal Services	6
73	Business Services	5
75	Automotive Repair, Services and Garages	3
76	Miscellaneous Repair Services	4
78	Motion Pictures	3
79	Amusement & Recreation Services (Except Amusement Machines, Carnivals)	3
7993	Amusement Machines, Coin Operated	8
7999	Billiard or Pool Tables, All Types	8
7999	Carnivals	8
80	Health Services	7
81	Legal Services	7
82	Educational Services	7
83	Social Services	7
86	Membership Organizations	1
87	Engineering, Accounting, Research, Management and Related Services	7
89	Miscellaneous Services	3

ALPHABETICAL

BUSINESS CLASSIFICATION INDEX

This index is not intended to be a complete listing of all types of businesses. It is an aid in finding classifications by common name and reference to the Standard Industrial Classification Manual group number. All businesses not exempt by law which are in the major groups listed under each rate class are subject to a license tax whether found in the alphabetical index or not. The License Inspector shall determine the proper classification of a business not listed.

TABLE INSET:

NAME	SIC	NAICS	CLASS
A
Abattoirs..........	2011		2 -- 525
Abstract land title or warranty..........	6541	541191	7 -- 1
Accounting and Bookkeeping Services..........	8721	54121	7 -- 2
Acupuncture - Except M.D...........	8049		7 -- 526
Administrative Office..........	7389		5 -- 3
Advertising Agencies or Agents..........	7311	54181	5 -- 4
Advertising Novelties, signs, placards, etc..........	7319	54187	5 -- 5
AIR CONDITIONING:
contractor..........	1711	23511	8 -- 6
service and Repair..........	7623	81131	4 -- 7
AIRCRAFT:
Retail..........	5599	441229	8 -- 8
supplies - Wholesale..........	5088	42186	2 -- 9
service and Repair..........	4581	48819	3 -- 527
Airport Limousine Service..........	4111	485111	5 -- 528
Alterations, Clothing..........	7219	81149	6 -- 10
Ambulance Service..........	4119	62191	5 -- 11
Amusement and Recreation Services..........	7999	71399	3 -- 12
Amusement Machines, coin operated..........	7993	71312	8 -- 13
Amusement Parks..........	7996	71311	3 -- 15
Animal Hospital..........	0742	54194	3 -- 16
Answering Service..........	7399		5 -- 17
ANTENNA:
installation--except household..........	1799	23592	8 -- 529
sales - household..........	5731		2 -- 530
system - satellite, master..........	4841		4 -- 531
Antiques - Retail..........	5932		3 -- 18
APPLIANCES, Household:
Repair..........	7629		4 -- 20
Retail..........	5722		2 -- 21
Appraisers, Real Estate..........	6531		7 -- 22
Architects..........	8712		7 -- 23
Armature Rewinding Shops..........	7694		4 -- 532
Armored Car Services..........	7381		5 -- 24
Art Glass, dealers in..........	5999		3 -- 25
Artificial Flowers, dealers in..........	5999		3 -- 26
ARTISTS:
portrait..........	8999		3 -- 27
commercial..........	7336		5 -- 533
studios..........	8999		3 -- 534
supplies, Retail..........	5999		3 -- 535
Assignment, purchasers of accounts, factors..........	6153		3 -- 536
Astrologers,..........	Prohibited
Athletic Arena..........	7941		3 -- 537
ATHLETIC CLUBS:
admission charged..........	7991		3 -- 28
membership..........	7997		3 -- 538
Attorneys..........	8111		7 -- 29
Auction Houses..........	5999		3 -- 539
Auctioneers - Regulated by State Law
Automatic Sprinklers - installation..........	1711		8 -- 540
AUTOMOBILE:
accessories - Retail..........	5531		1 -- 30
automatic car wash..........	7542		3 -- 31
body, paint & trim shop..........	7532		3 -- 32
club, membership..........	8699		1 -- 541
dealers, new or used - Retail..........	5511		8 -- 33
detailers..........	7542		3 -- 542
leasing - long term..........	7515		3 -- 34
manufacturing..........	3711		2 -- 543
parts - new - Wholesale..........	5013		2 --544
parts - new - Retail..........	5531		1 -- 545
parts- used- Wholesale/Retail..........	5015		2 -- 546
rental - short term..........	7514		3 -- 547
Repairs and service..........	7538	811111	3 -- 35
salvage or scrap..........	5093		2 -- 39
service station..........	5541	811	1 -- 548
tires, recapping..........	7534	811198	3 -- 36
tires - Wholesale..........	5014		2 -- 549
tires - Retail..........	5531		1 -- 550
towing service..........	7549		3 -- 37
AWNING AND TENT:
makers..........	2394		2 -- 40
rentals..........	7359		5 -- 551
Repair..........	7699		4 -- 552
B
Bags, Bagging & Ties, dealers in..........	5113		2 -- 41
Bail Bondsman..........	7389	81299	5 -- 55
BAKERY:
Retail..........	5461		1 -- 42
Wholesale..........	5149		2 -- 553
Ballroom, leased or rented..........	7911		3 -- 554
BARBER:
schools..........	7241		6 -- 43
shops..........	7241	812111	6 -- 44
supplies - Wholesale..........	5087		2 -- 555
Barrel & Drum makers & dealers..........	5085		2 -- 556
Bars - Drinking Places..........	5813		8 -- 557
Baskets, boxes, crates, bags, etc. dealers..........	5113		2 -- 45
Bath Houses..........	7999		3 -- 558
Bath, Turkish, sauna or vapor..........	7299		6 -- 559
BATTERIES:
Manufacture..........	3692		3 -- 46
vehicle - Retail or Wholesale..........	5531		1 -- 560
Bearings - Wholesale..........	5085		2 -- 561
BEAUTY:
schools..........	7231		6 -- 47
shops..........	7231	812113	6 -- 48
supplies, Wholesale..........	5087		2 -- 562
Bed & Breakfast Inns..........	7011		2 -- 563
Beeper service, radio pager..........	4812		8 -- 564
Belting - Wholesale..........	5085		2 -- 565
Beverage Coolers - Wholesale..........	5087		2 -- 566
BICYCLE:
Retail..........	5941		3 -- 49
rental..........	7999		3 -- 567
Repair..........	7699		4 -- 568
supplies - Wholesale..........	5091		2 -- 569
Bill Distributors, handbills..........	7319		5 -- 570
Billboards, erection & lease..........	7312		5 -- 571
Billiard or Pool Hall..........	7999		8 -- 50
Bingo..........	7999		3 -- 572
Blacksmith..........	7699		4 -- 51
Blood Bank..........	8099		7 -- 573
Blueprinting..........	7334		5 -- 52
Boarding House..........	7021		2 -- 53
BOATS:
sightseeing operation..........	4489		3 -- 574
supplies & accessories - Wholesale..........	5091		2 -- 575
supplies & accessories - Retail..........	5551		8 -- 576
Boat Yards, storage, Repair & rental..........	4499		3 -- 577
BOILER:
installation..........	1711	23511	8 -- 54
Repair..........	7699		4 -- 578
Wholesale..........	5074		2 -- 579
Bolts & Screws - Wholesale..........	5072		2 -- 580
Bondsman..........	7389		5 -- 55
Book Publisher..........	2731		4 -- 56
Book Store - Retail..........	5942		3 -- 57
Bookbinder..........	3555		4 -- 58
Booking Agent, films..........	7829		3 -- 59
Bootblack, bootblack stand..........	7251		6 -- 60
BOTTLERS:
flavored milk..........	2087		2 -- 61
soft drinks..........	2086		2 -- 581
supplies - Wholesale..........	5085		2 -- 582
BOWLING:
apparel & accessories..........	5699		1 -- 583
lane equipment & supplies..........	5941		3 -- 584
lanes & centers..........	7933		3 -- 585
Box, manufacturing..........	2653		3 -- 62
Boxing or Wrestling Matches..........	7941		3 -- 63
Brick, agents for..........	5211		2 -- 586
Brokers. See heading under type of broker.
Building Construction - General Contractors..........	1541		8 -- 64
BUILDING MATERIALS & SUPPLIES
brick & stone:
Wholesale..........	5032		2 -- 587
construction materials:
Retail..........	5211		2 -- 65
Wholesale..........	5039		2 -- 66
roofing, siding & insulation:
Wholesale..........	5033		2 -- 588
BURGLAR ALARMS:
installation only..........	1731	23531	8 -- 67
sale & installation..........	7382		5 -- 589
Bus, Charter..........	4141		5 -- 590
Bus & Motor Coach Company..........	Franchise
Bus Terminal..........	4173		5 -- 591
Business Broker, selling businesses..........	7389		5 -- 68
Business College..........	8244		7 -- 69
Business Consultant..........	8748		7 -- 70
Business Forms, manufacturing..........	2759		4 -- 71
Business Forms - Retail..........	5943		3 -- 72
Business Services, not elsewhere classified..........	7389		5 -- 73
C
Cablevision..........	4841	Franchise
Cabaret..........	5813		8 -- 592
CABINETS:
custom order..........	5712		2 -- 74
manufacturing..........	2434		3 -- 593
Cafeteria..........	5812		1 -- 75
CAMERA & PHOTO SUPPLIES:
Repair Shop..........	7699		4 -- 79
Retail..........	5946		3 -- 78
Wholesale..........	5043		2 -- 77
CANDY:
Retail..........	5441		1 -- 81
Wholesale..........	5145		2 -- 80
Canvasser..........	5963		8 -- 594
Car Rental - short term..........	7514	811192	3 -- 595
Car Wash..........	7542		3 -- 82
Carnival..........	7999		8 -- 83
Carpenter..........	1751	23551	8 -- 596
CARPET:
cleaning..........	7217		6 -- 84
installation..........	1752		8 -- 86
Retail..........	5713		2 -- 85
Wholesale..........	5023		2 -- 597
Carriage, horse drawn for hire..........	4789		1 -- 598
Caterer..........	5812		1 -- 88
Cement Manufacture (chemical adhesives)..........	2891		4 -- 89
Cement Products (See CONCRETE)
CEMETERY:
agent or sales of sites..........	6553		7 -- 599
caretaker..........	0782		3 -- 600
Charcoal, producers..........	2861		4 -- 601
Chauffeur & Limousine Tour Services..........	4119		5 -- 602
Cheese, Manufacturer or processor..........	2022		2 -- 603
Chemical & allied products, Manufacture..........	2819		4 -- 92
Chimney Cleaner..........	7349		5 -- 93
Chiropractor..........	8041		7 -- 94
Christmas Tree Sales..........	5261		2 -- 604
CIGARETTES, Cigars, Tobacco:
Manufacture..........	21		7 -- 605
Retail..........	5993		3 -- 606
Wholesale..........	5194		2 -- 607
Circus..........	7999		8 -- 95
Claim Adjustment Agent or Agency..........	6411		7 -- 96
Clay, Stone & Glass products, Manufacture..........	3200		2 -- 97
Clipping Service, Press..........	8999		3 -- 608
Closing Out Sale - See Municipal Code for regulations
CLOTHING:
Retail..........	5651		1 -- 100
secondhand dealer..........	5932		3 -- 98
Wholesale..........	5130		2 -- 99
COAL, Wood or Coke:
Retail..........	5989		3 -- 515
Wholesale..........	5052		2 -- 609
Coffee or Tea Store - Retail..........	5499		1 -- 516
Coffee Roasters & Wholesale coffee dealers..........	5149		2 -- 610
Coin Shop - Retail..........	5999		3 -- 517
Cold Storage Warehouse..........	4222		3 -- 518
Collection & Claim Agency..........	7322		5 -- 519
Compact Disks, music - Retail..........	5735		2 -- 611
COMPUTER:
E-Mail service only..........	4822		4 -- 612
internet provider..........	7375		5 -- 613
Repairs..........	7629		4 -- 614
service (not Repairs)..........	7371-7379		5 -- 615
stores - Retail..........	5734		2 -- 616
Concession Stands (Peddlers)..........	5963		8 -- 617
CONCRETE:
Manufacture (paving)..........	2951		3 -- 521
Manufacture, ready-mixed..........	3273		2 -- 618
mixtures and products - Retail..........	5211		2 -- 523
Wholesale..........	5032		2 -- 522
Consultant, Business..........	8748		7 -- 102
CONTRACTORS, construction:
all types..........	15, 16, 17		8 -- 103
carpentry..........	1751	23551
commercial and industrial building..........	154
concrete..........	1771	2357
electrical..........	1731	23531
flooring..........	1752	23552
general contractors, residential & commercial..........	15
grading..........	1794	23593
heavy construction other than residential..........	16
masonry..........	1741	23541
painting & paper hanging..........	1721	23521
plastering, dry wall, acoustical, & insulation..........	1742	23542
plumbing, heating & air-conditioning..........	1711	23511
residential building..........	152
roofing, siding & sheet metal..........	1761	23561
signs, erecting..........	1799	23599
special trade contractors..........	17	23599
tile, terrazzo, marble..........	1743	23543
Convalescent Home..........	8052		7 -- 104
Convenience store - primarily gasoline & limited food - Retail..........	5541		1 -- 619
Convention Promoter or Decorator..........	7389		5 -- 620
COSMETICS:
Manufacture..........	2844		4 -- 105
Retail..........	5999		3 -- 107
Wholesale..........	5122		2 -- 106
Cotton Brokers..........	6221		5 -- 108
Cotton Presses & Warehouses..........	4221		3 -- 109
Cotton Mill..........	2211		2 -- 110
Cracker Manufacture..........	2051		2 -- 621
Craft Shops..........	5945		3 -- 622
Crafters (Peddlers)..........	5963		8 -- 623
Credit Reporting Agency..........	7323		5 -- 111
D  DAIRY:
products - Retail..........	5451		1 -- 112
products - Wholesale..........	5143		2 -- 113
supplies - Wholesale..........	5084		2 -- 624
Dancing School..........	7911		3 -- 114
Dance Hall..........	7911		3 -- 115
DATA PROCESSING:
service..........	7379		5 -- 116
systems, supplies & equipment..........	7372		5 -- 117
DAY CARE:
Adult & Handicapped..........	8322		7 -- 625
Child..........	8351		7 -- 626
Decorator, Interior..........	7389		5 -- 118
Delicatessen..........	5411		1 -- 119
DELIVERY SERVICE:
local trucking without storage..........	4212		3 -- 627
messenger/courier (except air)..........	4215		3 -- 120
Dental Equipment & Supplies - Wholesale..........	5086		2 -- 121
Dental Laboratory..........	8072		7 -- 122
Dentist..........	8021		7 -- 123
Department Store..........	5311		1 -- 124
Design of machinery..........	8712		7 -- 125
Detective Service..........	7381		5 -- 126
Diaper Service..........	7219		6 -- 127
Directory - telephone - distribution..........	7389		5 -- 128
Dog kennel or grooming..........	0752		3 -- 129
Dressmaker for Retail trade..........	5699		1 -- 628
Drinking Place - Alcoholic..........	5813		8 -- 629
Driver Training School..........	8299		7 -- 131
DRUGS:
store - Retail..........	5912		3 -- 132
Wholesale..........	5122		2 -- 133
DRY CLEANING:
coin operated..........	7215		6 -- 134
Retail or agents..........	7212		6 -- 630
Wholesale..........	7219		6 -- 631
DRY GOODS:
Retail..........	5399		1 -- 135
Wholesale..........	5131		2 -- 136
Dyeing and finishing textiles..........	2269		2 -- 632
E  ELECTRIC APPLIANCES & SUPPLIES:
Repair..........	7629		4 -- 140
Retail..........	5722		2 -- 138
Wholesale..........	5064		2 -- 139
Electric Power Company..........	4900		8 -- 137
Electrical Contractor..........	1731		8 -- 141
Electrical Machinery - Manufacture..........	3600		3 -- 142
Electronics, consumer - Retail..........	5731		2 -- 143
Elevator Dealer - Wholesale..........	5084		2 -- 144
Elevator Maintenance..........	7699		4 -- 145
Employment Agency..........	7361		5 -- 146
Engineering Services..........	8711		7 -- 147
Engraving, metal..........	3479		2 -- 148
Entertainment..........	7929		3 -- 149
Equipment Rental - construction..........	7353		5 -- 151
Escort Service..........	7299		6 -- 152
Explosive - Wholesale..........	5169		2 -- 153
Exterminators..........	7342		5 -- 154
F
Fabrics - Retail..........	5949		3 -- 155
Factors..........	6153		3 -- 633
Farm & Industrial Machinery - Wholesale..........	5080		2 -- 156
Farm Machinery - Retail..........	5599		8 -- 634
FERTILIZER:
Manufacture..........	2874		4 -- 159
Retail..........	5261		2 -- 635
Wholesale..........	5191		2 -- 636
Field Warehousing..........	7389		5 -- 160
FILM:
developers for general public..........	7384		5 -- 161
developers for movies & TV..........	7819		3 -- 162
distributor..........	7822		3 -- 637
Finance Company..........	6141		3 -- 163
Fire and Security Services..........	7382		5 -- 638
FIREWORKS:
Retail + $50 State License Required +	5999		3 -- 164
Wholesale..........	5092		2 -- 639
FISH & SEAFOOD:
Retail..........	5421		1 -- 165
Wholesale..........	5146		2 -- 166
Fisheries..........	0912		5 -- 640
Fishermen's Equipment - Retail..........	5941		3 -- 641
Fixtures & Furniture - Manufacture..........	2500		2 -- 167
Flea Market Operator..........	7389		5 -- 168
FLOOR COVERING:
contractor..........	1752		8 -- 171
Retail..........	5713		2 -- 170
Wholesale..........	5023		2 -- 169
FLORIST:
Retail..........	5992		3 -- 173
Wholesale..........	5193		2 -- 172
Flour - Wholesale..........	5149		2 -- 642
FLOWERS, real or artificial:
Retail..........	5992		3 -- 174
Wholesale..........	5193		2 -- 175
FOOD:
broker..........	5141		2 -- 177
Retail, not consumed on premises..........	5411		1 -- 176
Wholesale..........	5141		2 -- 643
Food Service Equipment - sale & installation..........	1799		8 -- 644
Fortune Telling..........	Prohibited
Foundry..........	3300		2 -- 179
Freight Forwarder..........	4731		1 -- 180
FRUIT & PRODUCE:
harvesting by machine..........	0722		3 -- 645
Retail..........	5431		1 -- 181
Wholesale..........	5148		2 -- 182
FUEL OIL:
Retail..........	5983		3 -- 646
Wholesale..........	5172		2 -- 647
Funeral Home, Mortician, Crematory..........	7261	81221 81222(Crem.)	6 -- 183
Fur, clothing - Retail..........	5632		1 -- 184
FURNACE:
Retail..........	5075		2 -- 185
Wholesale..........	5075		2 -- 648
heating contractor..........	1711		8 -- 186
FURNITURE:
Repair, refinishing, upholstering..........	7641		4 -- 191
Retail..........	5712		2 -- 187
secondhand..........	5932		3 -- 189
Wholesale..........	5021		2 -- 188
Manufacture..........	2500		2 -- 190
G
Garage, Auto Repairs..........	7538		3 -- 649
Garbage Service, Collection & Disposal..........	4953		6 -- 193
Garment Pressing, Alteration..........	7212		6 -- 192
GAS:
liquefied petroleum & equipment..........	5984		3 -- 194
natural gas company..........	4900		8 -- 195
GASOLINE:
Service Station - Retail..........	5541		1 -- 196
Wholesale..........	5172		2 -- 197
Gift Shop..........	5947		3 -- 198
GLASS:
motor vehicle, sale & installation..........	7536		3 -- 199
products, Manufacture..........	3200		2 -- 201
Retail..........	5231		2 -- 200
GOLF:
courses (including miniature)..........	7992		3 -- 202
sporting goods - Retail..........	5941		3 -- 650
GRAIN:
broker (Commodity)..........	6221		5 -- 203
dealer - Wholesale or Retail..........	5153		2 -- 204
elevator..........	4221		3 -- 651
GRAVEL:
Retail..........	5211		2 -- 652
Wholesale..........	5032		2 -- 653
Greeting Cards - Retail..........	5947		3 -- 205
GROCERS:
Retail..........	5411		1 -- 206
Wholesale..........	5141		2 -- 207
GUNS:
Retail or dealer..........	5941		3 -- 208
Wholesale..........	5091		2 -- 209
Gunsmith..........	7699		4 -- 210
H
Hair Grooming..........	7231-7241		6 -- 654
HARDWARE:
Retail..........	5251		2 -- 211
Wholesale..........	5072		2 -- 212
Hazardous Waste Storage, Disposal or Transportation..........	4953		6 -- 655
HEALTH:
Club..........	7991		3 -- 214
Food Store..........	5499		1 -- 656
Health Services, HMO..........	8010		7 -- 657
Health Services, Medical Service Plans (Insurance)..........	6324		8 -- 658
Home Health Care Services..........	8082		7 -- 659
Hearing Aids - Retail..........	5999		3 -- 215
Heating Contractor..........	1711		8 -- 216
Hemstitching and Pleating..........	7219		6 -- 217
Hobby Shop..........	5945		3 -- 660
Holding Companies..........	6700		7 -- 218
Horticulturist..........	0781		3 -- 219
Hose, industrial - Wholesale..........	5085		2 -- 661
HOSIERY:
mill..........	2200		2 -- 221
Retail..........	5632		1 -- 220
Wholesale..........	5137		2 -- 662
HOSPITAL:
animal..........	0742		3 -- 223
general medical and surgical..........	8062		7 -- 663
psychiatric..........	8063		7 -- 222
specialty..........	8069		7 -- 664
Hotel..........	7011		2 -- 224
Hotel Supplies - Wholesale..........	5046		2 -- 225
House Mover, Wrecker..........	1799		8 -- 226
I
ICE:
dealer- Retail..........	5999		3 -- 228
Manufacture..........	2097		2 -- 229
ICE CREAM:
Manufacture..........	2024		2 -- 665
Retail dairy products..........	5451		1 -- 230
shop or stand..........	5812		1 -- 666
Wholesale..........	5143		2 -- 667
Industrial Chemicals - Wholesale..........	5169		2 -- 231
Industrial & Farm Machinery & Equipment..........	5080		2 -- 232
Inn, food and lodging..........	7011		2 -- 668
Insulation Contractor..........	1742		8 -- 233
INSURANCE:
adjuster..........	6411		7 -- 235
agent, broker (see 8 for non-admitted), solicitor..........	6411		7 -- 235
broker for Non-admitted Insurer..........	6411		8 -- 236
company, fire & casualty..........	633-635		8 -- 237
company, life & health..........	631-632		8 -- 237
company, title & others not elsewhere classified..........	636-639		8 -- 237
consultant or engineer..........	6411		7 -- 238
Interior Decorator..........	7389		5 -- 239
INTERNET:
provider, information retrieval..........	7375		5 -- 669
E-Mail (electronic mail service only)..........	4822		4 -- 670
Investment Counselor..........	6282		5 -- 240
Investment Firm, general brokerage..........	6211		5 -- 671
Iron & Steel, semi-finished items - Wholesale..........	5051		2 -- 241
J
Janitor or Housekeeping Service..........	7349		5 -- 242
Janitor Supplies - Wholesale..........	5087		2 -- 243
JEWELRY:
Repair..........	7631		4 -- 244
Retail..........	5944		3 -- 245
Wholesale..........	5094		2 -- 246
Junk Dealer - Wholesale..........	5093		8 -- 247
K
Karate School..........	7999		3 -- 672
Kennel..........	0752		3 -- 248
KEROSENE & FUEL OIL, Heating:
Retail..........	5983		3 -- 673
Wholesale..........	5172		2 -- 674
Kindergarten..........	8211		7 -- 675
Kitchen Designers & Contractors..........	1521		8 -- 249
Knitting Mill - textile Manufacture..........	2253		2 -- 250
L
Laboratory, testing, commercial..........	8734		7 -- 251
LAMPS:
Retail..........	5719		2 -- 252
Wholesale..........	5023		2 -- 253
Land Title or Abstract Company..........	6361		1 -- 254
Landfill, solid waste..........	4953		6 -- 255
Landscape Service..........	0781		3 -- 256
LAPIDARY:
Retail shop..........	5999		3 -- 676
supplies & equipment - Wholesale..........	5085		2 -- 677
Laundries..........	7215	81231	6 -- 257
Laundry agent or pickup station..........	7211	812332	6 -- 258
Lawn Care Service..........	0782		3 -- 678
LAWNMOWERS:
Repair..........	7699		4 -- 261
Retail..........	5261		2 -- 260
Wholesale..........	5083		2 -- 259
Leased Equipment, not otherwise listed..........	7359		5 -- 262
Leasing Company, vehicles, & non-expendable equipment..........	7510		3 -- 263
Leather Goods - Retail..........	5948		3 -- 264
Leather & Products, Manufacture..........	3111		2 -- 266
Legal Services, attorney..........	8111		7 -- 267
Libraries, lending & depositories in stores..........	8231		7 -- 269
Limousine Service..........	4111		5 -- 680
Linen Service..........	7213	812331	6 -- 268
Livestock Dealer and Services..........	0751		3 -- 681
Locksmith..........	7699		4 -- 269
Locker, cold storage of food..........	4222		3 -- 682
Luggage - Retail..........	5948		3 -- 683
LUMBER:
Manufacture..........	2400		3 -- 271
Retail..........	5211		2 -- 272
M
Machine Shop..........	3599		4 -- 273
Magazine, sales or subscriptions, door-to-door..........	5963		8 -- 684
Mail Order Business..........	5961		3 -- 274
Management Consultant..........	8742		7 -- 275
Manicurist..........	7231	812113	6 -- 276
Manufactured Home [See Mobile Home]
MANUFACTURING
chemicals & allied products..........	2800		4 -- 92
clay, stone & glass products..........	3200	3271	2 -- 97
computer equipment..........	3500	334119	4 -- 685
electrical machinery, equipment, supplies..........	3600		3 -- 142
furniture and fixtures..........	2500	337	2 -- 190
leather and Leather products..........	3100	316	2 -- 266
lumber..........	2400		3 -- 271
machinery:
industrial, commercial, computer..........	3500		4 -- 686
medicine..........	2833		4 -- 282
metals, primary..........	3300		2 -- 286
metal products..........	3400		2 -- 286
paper and allied products..........	2600	322	3 -- 330
petroleum refining and related..........	2900		3 -- 687
rubber and miscellaneous products..........	3000		2 -- 386
soap..........	2841		4 -- 688
textile mill products..........	2200		2 -- 464
tobacco products..........	2100		7 -- 474
transportation equipment..........	3700		2 -- 689
manufacturing not otherwise listed..........	3900		2 -- 277
Marble, building - cut & shape..........	3281		2 -- 690
Marble, granite & other stone yards..........	5032		2 -- 691
Marina..........	4493		3 -- 692
Massage..........	7299		6 -- 693
MATTRESS:
Manufacture..........	2515		2 -- 694
Retail..........	5712		2 -- 695
Meat Processing..........	2013		2 -- 278
MEAT:
Retail market..........	5421		1 -- 279
Wholesale..........	5147		2 -- 280
Medical & Health Services..........	8000		7 -- 281
Medical, Dental, Hospital Equipment & Supplies - Wholesale..........	5047		2 -- 696
Medicine - Manufacture..........	2833		4 -- 282
Men's & Boy's wearing apparel - Retail..........	5611		1 -- 283
Messenger Service..........	4215		3 -- 284
Metal Jobber - Wholesale..........	5051		2 -- 285
Metal Products, Manufacture..........	3400		2 -- 286
MILK:
Retail..........	5451		1 -- 287
Wholesale..........	5143		2 -- 697
MILLINERY:
Retail..........	5632		1 -- 698
Wholesale..........	5137		2 -- 288
MINING:
metals..........	1000		7 -- 699
minerals..........	1400		5 -- 700
Miscellaneous Business Services, not listed..........	8999		3 -- 289
MOBILE HOME:
parks..........	6515		7 -- 291
Repairs..........	7699		4 -- 701
Retail..........	5271		2 -- 290
Money lender - industrial loans, finance company (not banks)..........	6141		3 -- 293
Monuments - Retail..........	5999		3 -- 294
Mortgage Broker..........	6163		3 -- 295
Motel..........	7011		2 -- 296
MOTION PICTURE:
film agent..........	7829		3 -- 297
operator..........	7832		3 -- 298
supply house..........	5043		2 -- 702
theater & drive-in..........	7833		3 -- 299
Motor Freight Line..........	4231		3 -- 300
Motor Vehicle driver training school..........	8299		7 -- 703
MOTORCYCLE:
dealer or agent..........	5571		8 -- 302
rental..........	7999		3 -- 301
Repairs..........	7699		4 -- 704
Motor Vehicle Dealer - Retail..........	551-552		8 -- 705
Motors, outboard - Retail..........	5551		8 -- 706
Movers, trucking & storage..........	4214		3 -- 303
Multigraphing or photocopying..........	7334		5 -- 707
MUSIC:
sheet music and musical instruments - Retail..........	5736		2 -- 304
school..........	8299		7 -- 708
tapes & compact disks - Retail..........	5735		2 -- 709
teachers & educational services..........	8299		7 -- 710
wire transmitted, systems..........	7389		5 -- 305
Musicians - entertainers..........	7929		3 -- 711
N
Natatorium or Swimming Pool..........	7999		3 -- 306
Neckwear - Retail..........	5611		1 -- 307
News Syndicate..........	7383		5 -- 712
NEWSPAPER:
advertising..........	7311		5 -- 713
publishing..........	2711		4 -- 308
Retail..........	5994		3 -- 714
Wholesale..........	5192		2 -- 715
Newsstand..........	5994		3 -- 309
Nightclub..........	5813		8 -- 310
NOTIONS, NOVELTIES:
peddlers..........	5963		8 -- 716
Retail..........	5947		3 -- 311
Nursery, Day..........	8351		7 -- 312
Nursery or horticulturist..........	5261		2 -- 313
Nurses Registry..........	7361		5 -- 717
NURSING HOME:
skilled care..........	8051		7 -- 314
intermediate care..........	8052		7 -- 314
assisted living with health care..........	8053		7 -- 314
O
Office Building, rental agent..........	6531		7 -- 315
OFFICE FURNITURE:
rental..........	7359		5 -- 718
Retail..........	5999		3 -- 316
Wholesale..........	5021		2 -- 719
OFFICE MACHINES:
rental..........	7359		5 -- 318
Retail..........	5999		3 -- 319
service & Repair..........	7629		4 -- 317
Wholesale..........	5044		2 -- 720
OFFICE SUPPLIES:
Retail..........	5999		3 -- 320
Wholesale..........	5112		2 -- 321
OIL, fuel only:
Retail..........	5983		3 -- 721
Wholesale..........	5172		2 -- 322
Ophthalmic Goods - Wholesale..........	5048		2 -- 722
OPTICAL GOODS:
Retail..........	5995		3 -- 323
Wholesale..........	5048		2 -- 324
Optometrist..........	8042		7 -- 723
Osteopathic, physicians & clinics..........	8031		7 -- 724
P
Packing House, cold storage..........	4222		3 -- 325
Paging Service, Electronic..........	4812		8 -- 725
PAINT:
Manufacture..........	2851		4 -- 326
Retail..........	5231		2 -- 327
Wholesale..........	5198		2 -- 328
PAPER & allied products:
Manufacture..........	2621		3 -- 330
Retail..........	5943		3 -- 725
Wholesale..........	5113		2 -- 329
Parcel Delivery Company..........	4215		3 -- 331
Parking Lots & Garages..........	7521		3 -- 332
Parking spaces, trailer park..........	6515		7 -- 333
Party Shop..........	5411		1 -- 726
Pawn Brokers, all types..........	5932		8 -- 334
Peanut & Popcorn stands..........	5441		1 -- 727
Peddlers, all types..........	5963		8 -- 336
Personal Holding Company..........	6719		7 -- 337
Personnel Supply Services..........	7361		5 -- 338
Pest Control - exterminators..........	7342		5 -- 728
PET:
grooming, kennel, boarding, training..........	0752		3 -- 729
shop..........	5999		3 -- 339
Pharmacy..........	5912		3 -- 340
PHONOGRAPH RECORDS:
Retail..........	5735		2 -- 342
Wholesale..........	5099		2 -- 341
Photocopying..........	7334		5 -- 730
Photograph Developing & Retouching..........	7384		5 -- 343
PHOTOGRAPHER:
commercial..........	7335		5 -- 344
portraits..........	7221		6 -- 731
Photo Supply Store - Retail..........	5946		3 -- 345
Physical Fitness Center..........	7991		3 -- 732
Physician..........	8011		7 -- 346
Piano Tuner..........	7699		4 -- 347
Pianos - Retail..........	5736		2 -- 348
Pictures or Picture Frames - Retail..........	5999		3 -- 349
Plating, silver, etc...........	3471		2 -- 733
PLUMBING:
contractor..........	1711		8 -- 352
supplies & equipment - Retail..........	5211		2 -- 351
Wholesale..........	5074		2 -- 350
Pool Cleaning..........	7349		5 -- 734
Polygraph Service..........	7381		5 -- 735
Printing or duplicating, all types..........	2700		4 -- 354
Produce - Retail & Wholesale..........	5141		2 -- 356
Promoters, Sports & Entertainment..........	7941		3 -- 357
Public Relations..........	8743		7 -- 736
Publisher..........	2731		4 -- 358
Pulpwood Yards, Wholesale..........	5099		2 -- 737
PUMPS:
Retail..........	5999		3 -- 360
Wholesale..........	5084		2 -- 359
R
Radiator Repairs..........	7539		3 -- 361
RADIO & TV:
Retail..........	5731		2 -- 362
rental or lease..........	7359		5 -- 364
Repairs..........	7622		4 -- 365
stations..........	4832		4 -- 366
supplies & parts..........	5065		2 -- 363
Railroad Company..........	4000		8 -- 367
REAL ESTATE:
operator, lessor (more than $10,000 annual gross income)..........	651		7 -- 368
agent, broker, realtor, manager..........	6531		7 -- 368
developer, subdivider..........	6552		7 -- 738
Recreation Center..........	7999		3 -- 369
Recreation Vehicle Dealer - Retail..........	5561		8 -- 739
Reducing Salon..........	7991		3 -- 740
REFRIGERATORS:
Retail..........	5722		2 -- 370
Wholesale..........	5064		2 -- 371
Rehabilitation House, after care..........	8081		7 -- 373
Rental Service, miscellaneous, not listed..........	7359		5 -- 374
Repair Services, miscellaneous..........	7699		4 -- 375
Reporter, stenographer, fee or commission..........	7338		5 -- 376
Repossession Service..........	7389		5 -- 741
Representative, business..........	7389		5 -- 377
Residential Care - Home..........	8361		7 -- 742
Restaurant..........	5812		1 -- 378
RETAIL TRADE:
apparel & accessories..........	5699		1 -- 100
building materials, hardware farm equipment, etc...........	5200		2 -- 65
food..........	5411		1 -- 176
furniture, home equipment..........	5712		2 -- 187
general merchandise..........	5399		1 -- 743
miscellaneous, not listed..........	5999		3 -- 379
Retirement Center..........	8361		7 -- 744
Riding School, Academy..........	7999		3 -- 745
ROOFING:
contractor..........	1761		8 -- 384
Manufacture..........	2952		3 -- 381
Retail..........	5211		2 -- 383
Wholesale..........	5033		2 -- 382
Rooming House..........	7021		2 -- 385
RUBBER:
related products - Manufacture..........	3069		2 -- 386
stamps - Manufacture..........	3999		2 -- 746
stamps - Retail..........	5999		3 -- 747
Rugs & Carpets - Retail..........	5713		2 -- 388
S
Safes - Wholesale..........	5044		2 -- 389
Sales, door-to-door or by telephone..........	5963		8 -- 748
Sales Engineer..........	7389		5 -- 749
Sales Office. See heading under product.
Sales Promotion..........	7389		5 -- 390
SAND:
Retail..........	5211		2 -- 392
Wholesale..........	5032		2 -- 391
SANDWICHES:
Manufacture & Wholesale..........	5149		2 -- 395
Retail..........	5812		1 -- 394
Sanitorium..........	8051		7 -- 396
Satellite Antenna - Sales & Installation - Household..........	5731		2 -- 750
Satellite Master Antenna Systems - Services..........	4841		4 -- 751
Sausage Factory..........	2013		2 -- 752
Saw Mill, Planing Mill..........	2421		3 -- 397
Saws - Wholesale..........	5072		2 -- 398
SCALES:
coin operated..........	7299		6 -- 753
Wholesale..........	5046		2 -- 754
SCHOOL:
Acting..........	8299		7 -- 399
dance..........	7911		3 -- 400
educational or vocational..........	8200		7 -- 755
Supplies & Books - Retail..........	5943		3 -- 401
Supplies & Desks - Wholesale..........	5021		2 -- 402
Scrap Yards - Wholesale..........	5093		8 -- 403
SCREENS, doors, windows:
Manufacture..........	2431		3 -- 404
Retail..........	5211		2 -- 756
Wholesale..........	5051		2 -- 405
Secondhand goods, all types..........	5932		3 -- 407
Secretarial Service..........	7338		5 -- 408
Security & Guard Services (State Permit & Bond Required)..........	7381		5 -- 409
Seeds - Retail..........	5261		2 -- 410
Sewer Pipe - Wholesale..........	5032		2 -- 411
SEWING MACHINES:
Manufacture..........	3634		3 -- 413
Retail..........	5722		2 -- 414
Wholesale..........	5064		2 -- 415
Shipyards..........	3731		2 -- 757
Shirts, Manufacture..........	2326		2 -- 416
SHOES:
Repair..........	7251	81299	6 -- 417
Retail..........	5661		1 -- 418
Wholesale..........	5139		2 -- 419
Shooting Gallery..........	7999		3 -- 420
Shopping Service for Individuals..........	7299		6 -- 758
Shuffleboards..........	7999		3 -- 759
Sign Painter..........	7389		5 -- 423
Signs, erecting..........	1799		8 -- 422
Silver and Gold Dealers - Retail..........	5944		3 -- 760
Skating Rink - ice or rollerskate..........	7999		3 -- 424
SOAP:
Manufacture..........	2841		4 -- 761
Wholesale..........	5122		2 -- 762
Social Club, membership..........	8641		1 -- 763
Soda Fountain..........	5812		1 -- 764
Soda Fountain Supplies - Wholesale..........	5145		2 -- 765
Soda Water - Wholesale..........	5145		2 -- 766
Soft Drinks - Wholesale..........	5149		2 -- 425
Soft Drink Stands - Retail..........	5812		1 -- 426
Solicitor (See Peddler)..........	5963		8 -- 767
Spa - Health Club..........	7991		3 -- 768
SPORTING GOODS:
Retail..........	5941		3 -- 427
Wholesale..........	5091		2 -- 428
Stable, feed boarding or sales..........	7999		3 -- 430
Stamp Shop - Retail (Philatelist)..........	5999		3 -- 769
Stationery, including books..........	5943		3 -- 431
Statuary - Retail..........	5999		3 -- 432
Steam, heating & cooling contractor..........	1711		8 -- 433
Stenographer, fee or commission..........	7338		5 -- 434
Stevedoring..........	4491		3 -- 770
Stock Broker or dealer..........	6211		5 -- 435
Stone, clay, glass products - Manufacture..........	3299		2 -- 436
STOVES:
Repair..........	7699		4 -- 440
Retail..........	5722		2 -- 437
Wholesale..........	5064		2 -- 438
Manufacture..........	3631		3 -- 439
Sugar - Wholesale..........	5149		2 -- 771
Surgical instruments - Wholesale..........	5047		2 -- 441
Surveyor..........	8713		7 -- 447
Swimming Pool Contractor..........	1799		8 -- 772
T
Tailor, custom - Retail..........	5699		1 -- 443
Tailor shop - Repair..........	7219		6 -- 444
Talent Agent..........	7399		5 -- 445
Tanning Salon..........	7299		6 -- 773
Tape Recorders - Retail..........	5731		2 -- 446
Tapes, music - Retail..........	5735		2 -- 774
Tavern..........	5813		8 -- 775
Tax Service..........	7291		6 -- 447
Taxi Cab..........	4121		7 -- 448
Taxidermist..........	7699		4 -- 776
Tea, Coffee - Retail..........	5499		1 -- 449
Telegraph or signal company agent..........	4822		4 -- 450
TELEPHONE:
answering service..........	7389		5 -- 451
billing services..........	7389		5 -- 777
communication services (based on gross receipts
billed to customers within the city)..........	481		8 -- 778
company..........	481		8 -- 452
directory..........	7389		5 -- 779
equipment leasing..........	7359		5 -- 780
equipment sales - Retail..........	5999		3 -- 453
installation..........	1731		8 -- 781
maintenance..........	7629		4 -- 782
pay phones, public..........	7389		5 -- 783
solicitation service..........	7389		5 -- 784
TELEVISION:
broadcast station..........	4833		4 -- 454
closed circuit system..........	4841		4 -- 455
CATV..........	Franchise
Pay TV..........	Franchise
TELEVISION & VCR:
rent or lease..........	7359		5 -- 458
Repair..........	7622		4 -- 459
tape rental..........	7841		3 -- 460
Temporary Employment Agency..........	7363		5 -- 461
TENTS:
Manufacture..........	2394		2 -- 785
Repair..........	7699		4 -- 462
Retail..........	5999		3 -- 786
Textile Mill, fiber, fabric or goods production, dyeing, finishing, printing..........	2200		2 -- 464
THEATER:
motion picture..........	7832		3 -- 465
stage..........	7922		3 -- 466
Theatrical or Night Club Act, agent..........	7922		3 -- 467
Ticket Agent, Theatrical..........	7922		3 -- 468
TILE:
contractor..........	1743		8 -- 787
Manufacture..........	3253		2 -- 471
Retail..........	5211		2 -- 469
Wholesale..........	5032		2 -- 470
Tin & Metal Shop, Repair only..........	7699		4 -- 472
Tires, Recapping..........	7534		3 -- 473
TOBACCO PRODUCTS:
Manufacture..........	21		7 -- 474
Retail..........	5993		3 -- 788
Wholesale..........	5194		2 -- 789
Tour Busses..........	4141		5 -- 790
Tourist Guides..........	7999		3 -- 791
Towel Service & Rental - uniforms, rags, etc...........	7213		6 -- 475
TOYS:
Retail..........	5945		3 -- 476
Wholesale..........	5092		2 -- 477
Tractors. See Industrial & Farm Machinery
TRADE SHOWS:
promoters..........	7389		5 -- 792
sales (see Peddlers)..........	5963		8 -- 793
Trading Stamps, dealers or companies..........	7389		5 -- 794
TRAILER:
Parking lot, rental, campers..........	7033		2 -- 478
Parks, residential..........	6515		7 -- 479
Rental..........	7519		3 -- 480
TRANSPORTATION:
Equipment - Manufacture..........	3799		2 -- 795
Freight agent, broker..........	4731		1 -- 796
Mobile Unit, Handicapped, Nursing Care..........	4119		5 -- 797
TRAVEL:
Agency, bureau - domestic & foreign..........	4724		1 -- 798
Ticket office not operated by transportation company..........	4729		1 -- 799
Tour operator..........	4725		1 -- 800
Tree Trimming, Arborist..........	0783		3 -- 481
Trophy Shop..........	5999		3 -- 801
Truck & Auto Rental or Leasing..........	7513		3 -- 482
Trucking, except rental or leasing..........	4212		3 -- 483
Trusses, dealers..........	5999		3 -- 802
Tuxedo Rental..........	7299		6 -- 803
Typesetting..........	2791		4 -- 485
TYPEWRITERS & Office Machines:
Retail..........	5999		3 -- 486
Wholesale..........	5044		2 -- 487
U
Uniform Rental..........	7299		6 --489
Uniform Supply Service..........	7213	81233	6 -- 804
Upholstery Shop..........	7641	81142	4 -- 805
V
VACUUM CLEANERS:
Retail..........	5722		2 -- 490
Wholesale..........	5064		2 -- 491
Variety Store..........	5331		1 -- 492
Vehicles. See heading under type.
VENDING MACHINES:
Sale of products..........	5962		8 -- 494
Wholesale..........	5046		2 -- 495
Veterinarian..........	0742		3 -- 497
Video Poker, coin-operated machines..........	7993		8 -- 524
VIDEO TAPE:
Rental..........	7841		3 -- 806
Sales - Retail..........	5735		2 -- 807
Vinyl Siding - installation..........	1761	23561	8 -- 808
W
WALL PAPER:
Retail..........	5231		2 -- 498
Wholesale..........	5198		2 -- 499
Warehouse & Storage..........	4225		3 -- 500
Washing Cars..........	7542		3 -- 501
Washing Machines - Retail..........	5722		2 -- 502
Waste Paper & Rags - Wholesale..........	5093		2 -- 809
Watchmaker- Repairs..........	7631		4 -- 503
Water or Steam Hose - Wholesale..........	5085		2 -- 504
Water Transportation Services..........	4400		3 -- 810
Waterbeds - Retail..........	5712		2 -- 811
WEATHER STRIPPING:
Installation..........	1799		8 -- 825
Retail..........	5211		2 -- 505
Weight Control - reducing facilities..........	7991		3 -- 812
Welding Shop..........	7692		4 -- 813
Welding Supplies - Wholesale..........	5085		2 -- 506
WHOLESALERS, not otherwise listed:
Durable Goods..........	5099		2 -- 507
Nondurable goods..........	5199		2 -- 814
WIGS:
Retail..........	5699		1 -- 508
Wholesale..........	5199		2 -- 509
Wood Sawyer, sawing wood by machinery..........	2421		3 -- 510
Woodenware - Retail..........	5999		3 -- 511
Woolen Mill..........	2282-4		2 -- 512
Wrecker, towing service..........	7549		3 -- 513
Wrecking buildings..........	1795	23595	8 -- 514
X
X-Ray Laboratories..........	8071		7 -- 815
X-Ray Machines - Wholesale..........	5047		2 -- 816
Y
Yard cleaning..........	0782		3 -- 817
YARD GOODS:
Retail..........	5949		3 -- 818
Wholesale..........	5131		2 -- 819
YARN:
Manufacture..........	2281		2 -- 820
Retail..........	5949		3 -- 821
YOGURT:
Manufacture..........	2024		2 -- 822
Retail shop, stand..........	5812		1 -- 823
Wholesale..........	5143		2 -- 824