1. business and industrial

City of North Charleston
Business License Ordinance
Table of Contents
Description
Pages
Code and Rates
Business License Code
Rates
3-13
14-21
Rate Classification Index
Class Index
Numeric Index
Alphabetical Index
22-24
25-26
27-55
For more information, contact:
Charleston County Business License-User Fee Dept.
Lonnie Hamilton III Public Services Building
4045 Bridge View Drive, Suite C-110
North Charleston, SC 29405
843.202.6080 phone; 843.202.6066 fax
City of North Charleston
4900 LaCross Road
P.O. Box 190016
North Charleston, SC 29419-9016
843.740.2634 phone; 843.475.1059 fax
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Incorporated 1972.
Please visit our Web sites:
www.charlestoncounty.org
to compute fees and pay renewals online by credit card
www.northcharleston.org
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CITY OF NORTH CHARLESTON BUSINESS LICENSE ORDINANCE
To be administered by the Charleston County Business License Department.
Adopted June 12,1972, and as Amended through November 13, 2003
SECTION 1. - 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 ordinance, in
whole or in part, within the corporate limits of the City of North Charleston,
South Carolina, is required to pay an annual license fee for the privilege of doing
business and obtain a business license as herein provided.
SECTION 2. - Definitions
The following words, terms and phrases, when used in this ordinance, shall have
the meaning ascribed herein:
A.
“Business” means a calling, occupation, profession, or activity engaged in
with the object of gain, benefit or advantage, either directly or indirectly.
B.
“Charitable Purpose” means benevolent, philanthropic, patriotic, or
eleemosynary purpose that does not result in personal gain to a sponsor,
organizer, officer, director, trustee or person with ultimate control of the
organization. A charitable organization shall be deemed a business
subject to a license tax unless the entire net proceeds of its operation,
after necessary expenses, are devoted to charitable purposes.
Compensation in any form to a sponsor, organizer, officer, director,
trustee or person with ultimate control of the organization shall not be
deemed a necessary expense of operation.
C.
“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.
D.
“City” means City of North Charleston.
“County” means the County of Charleston.
“License Official” means a person designated to administer this ordinance.
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E.
“Gross Income” means the total revenue of a business, received or
accrued, for one calendar or fiscal year collected or to be collected by the
business excepting 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 or County. The term “gross
receipts” means the value proceeding or accruing from the sale of
tangible personal property, including merchandise and commodities of
any kind and character and all receipts, by the reason of any business
engaged in, including interest, dividends, discounts, rentals of real estate
or royalties, without any deduction on account of the cost of the property
sold, the cost of the materials used, labor or service cost, interest paid, or
any other expenses whatsoever and without any deductions on account of
losses. Gross income for brokers or agents means gross commissions
received or retained, unless otherwise specified. Gross income for
insurance companies means gross premiums collected. Gross income for
business license tax purposes shall not include taxes collected for a
governmental entity, escrow funds, or funds which are the property of a
third party. The value of bartered goods or trade-in merchandise shall be
included in gross income. The gross income for business license
purposes may be verified by inspection of returns and reports filed with
the Internal Revenue Service, the South Carolina Department of
Revenue, the South Carolina Insurance Commission, or other
government agency.
F.
“Person” means any individual, firm, partnership, LLP, LLC, coopera
tive 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.
G.
“Construction manager” means any self employed individual, firm,
partnership, corporation or group which supervises or coordinates
construction of any building, highway, sewer, grading, improvement,
re-improvement, structure, or part thereof, when the cost of the undertaking is thirty thousand dollars or more. Notwithstanding payment by
fixed price, commission, fee or wage, said “construction manager” shall
be classified in the category of “construction contractors” for purposes of
this Ordinance and shall pay a license fee based upon the total cost of the
undertaking supervised or coordinated.
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SECTION 3. - Purpose and Duration
The business license levied by this ordinance 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 calendar beginning on January 1 and expiring on
December 31; this time period shall be considered a license year. The provisions
of this ordinance and the rates herein shall remain in effect from year to year as
amended by North Charleston City Council.
SECTION 4. - License Fee
A.
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, except for those businesses in Rate Class 8 for
which a different due date is specified.
B.
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 and
updated prior to renewing for the following year. No refund shall be
made for a business that is discontinued, annexed into a municipality or
for an over payment of a prior year license fee.
C.
If gross income for the twelve months ending on the preceding
December 31 cannot be determined before January 31 of the licensing
year, estimated figures will be accepted, without penalties based on the
following conditions:
1. Payment for the business license was received by January 31
and was 90% of the total amount that would be due and,
2. An amended application and all additional fees due are
received by April 30 of the licensing year.
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SECTION 5. - Registration Required
A.
The owner, agent or legal representative of every business subject to this
ordinance, 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. A new business shall be required to have a
business license prior to operation within the City.
B.
Application shall be on a form provided by the License Official which
shall contain the Social Security Number and/or the Federal Employer’s
Identification Number, the South Carolina Retail License Number (if
applicable), the business name as reported on the South Carolina income
tax return, and all information about the applicant and the business deemed
appropriate to carry out the purpose of this ordinance by the License
Official. Applicants may be required to submit copies of portions of state
and federal income tax returns reflecting gross income figures.
C.
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 on business property due
and payable to the City have been paid.
D.
No business license shall be issued until the applicant first submits
documents necessary to establish compliance with City Zoning
Ordinance, Building Code, Electrical Code, Mechanical Code, Plumbing
Code, Roofing Code and other regulatory Codes as adopted by City
Council.
E.
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 Official. An insurance agent not employed by
an insurance company or employed by more than one insurance
company shall be licensed as a broker.
Section 5A. - Fireworks Sales
Any establishment desiring to sell fireworks must first acquire the Annual State
Board of Pyrotechnic Safety License and must meet all regulations pursuant to
the provisions of Regulation 19-405, S.C. Code of Laws for 1976. Prior
approval of the City of North Charleston Fire Department is required as
governed by regulations of the State Fire Marshal pursuant to the 1976 Code,
Chapter 9 of Title 23, and Chapter 43 of Title 39, governing the transportation
and use of pyrotechnics.
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Section 5B. - Hawkers and Peddlers
Any person desiring to peddle goods anywhere in the City must first acquire the
State Hawkers and Peddlers License and must meet all regulations pursuant to
the provisions of Section 40-41-10, S.C. Code of Laws of 1976 and are also
subject to being in compliance with the zoning and building codes.
SECTION 5C. - Miscellaneous Sales
(Antique Malls, Flea Markets or Leased Space Sales)
Any person leasing space for the sale of merchandise from an established
business shall be required to have a business license, whether or not the sales are
made through a central cash register. Furthermore, it shall be the responsibility
of the leasor of the spaces to advise the business license office of persons leasing
space.
SECTION 6. - Deductions, Exemptions, and Charitable Organizations
A.
No deductions from gross income shall be made except income from
business done wholly outside of the City jurisdiction on which a license
tax is paid to another municipality or county, taxes collected for a
governmental entity, 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.
B.
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 Official shall
determine the appropriate classification for each business in accordance
with the latest issue of the North American Industry Classification
System (NAICS) for the United States published by the Office of
Management and Budget. No person shall be exempt from this ordinance
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 ordinance. The provisions
of this article shall not extend to paper and allied products (NAICS 322)
or chemical and allied products (NAICS 325), but shall extend and apply
to vendors of every other class and kind of goods.
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C.
Charitable organizations which have exemptions from state and federal
income taxes may be exempt from a business license tax only in cases
where the sponsors, organizers, directors, trustees, or persons who
exercise ultimate control of the organization receive no part of the
proceeds of operation, and all proceeds are devoted to charitable
purposes as defined by this ordinance. Payment of necessary costs of
operation and wages to non-management employees will not disqualify a
charitable organization from exemption.
SECTION 7. - False Application Unlawful
It shall be unlawful for any person subject to the provisions of this ordinance 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 ordinance.
SECTION 8. - Display and Transfer
A.
All persons shall display the license issued to them on the original form
provided by the License Official 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.
B.
A change of address must be reported to the License Official within ten
(10) 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
Official and compliance with zoning and building codes. Failure to
obtain the approval of the License Official 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 controlling interest 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.
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SECTION 9. - Administration of Ordinance
The License Official shall administer the provisions of this ordinance, 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 ordinance, and
perform such other duties as may be duly assigned. The Police Department, in
addition to the License Official, is hereby empowered to make or initiate
investigations to ensure compliance with the provisions of this Ordinance and to
initiate prosecution of violations. The Police Department, in addition to the
License Official, shall have the authority to order that a business immediately
cease making sales in the event no current valid North Charleston Business
License has been issued.
SECTION 10. - Inspection and Audits
A.
For the purpose of enforcing the provisions of this ordinance the License
Official or other authorized agent of the City is empowered to enter upon
the premises of any person subject to this ordinance 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.
B.
The License Official shall make systematic inspections and random
audits of all businesses within the City to insure compliance with the
ordinance. Records of inspection and audits shall not be deemed public
records, and the License Official shall not release the amount of license
taxes paid or the reported gross income of any person by name without
written permission of the licensee, provided that statistics compiled by
classifications may be made public.
C.
The License Official, upon approval of the Mayor, may disclose gross
income of licenses to the Internal Revenue Service, S.C. Department of
Revenue, Charleston County Tax Assessor, Charleston County Business
License/User Fee Appeals Board and other County and Municipal
Business license offices for the purpose of assisting tax assessments, tax
collections and enforcement. Such disclosures shall be for internal,
confidential and official use of these governmental agencies and shall
not be deemed public records.
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SECTION 11. - Assessments, Payment Under Protest, Appeal
A.
When a person fails to obtain a business license or to furnish the
information required by this ordinance or the License Official, the
License Official 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 the License Official may deem
appropriate to assess a license tax and penalties as provided herein.
B.
A notice of assessment shall be served by certified mail. An application
for adjustment of the assessment may be made to the License Official
within five (5) days after the notice is mailed or the assessment will
become final. The License Official shall establish by regulation the
procedure for hearing an application for adjustment of assessment and
issuing a notice of final assessment.
C.
A final assessment may be appealed to the Business License/User Fee
Appeals Board. See Section 16 - Appeals, which explains the procedures
for appealing a final assessment.
SECTION 12. - Delinquent License Fees, Partial Payment
A.
For non-payment of all or any part of the correct license fee, the License
Official shall levy and collect a late penalty of five (5%) percent of the
unpaid fee for each month or portion thereof after the due date until paid.
Penalties shall not exceed 100% of the original license fee and shall not
be waived. If any license fee shall remain unpaid for sixty (60) days after
its due date, the License Official 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.
B.
Partial payment may be accepted by the License Official to toll
imposition of penalties on the portion paid; provided, however, no
business license shall be issued or renewed until the full amount of the
tax due, with penalties, has been paid.
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SECTION 13. - Notices
The License Official 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
(3) times prior to the due date in each year. Failure to receive notice shall not
constitute a defense to prosecution for failure to pay the tax due or grounds for
waiver of penalties.
SECTION 14. - Denial of License
The License Official 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 per se. A decision of the
License Official shall be subject to appeal to the Business License/User Fee
Appeals Board as herein provided. Denial shall be written with reasons stated.
SECTION 15. - Suspension or Revocation of License
When the License Official determines that:
A.
A license has been mistakenly or improperly issued or issued contrary to law; or
B.
A licensee has breached any condition upon which the license was issued
or has failed to comply with the provision of this ordinance; or
C.
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
D.
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
E.
A licensee has engaged in an unlawful activity or nuisance related to the
business.
The License Official 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 Business License/User Fee
Appeals Board 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 within thirty (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 ordinance.
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SECTION 16. - Appeals to Council
A.
Any person aggrieved by a final assessment, charge backs from an audit or a
denial of a business license by the License Official may appeal the decision
to the Business License/ User Fee Appeals Board by written request stating
the reasons therefore. The appeal must be filed with the License Official
within ten (10) days after the payment of the assessment under protest or
notice of denial is received. A written notice of appeal must be accompanied
with a $25 fee that will be used to partially defray the costs incurred in
connection with the administration of appeals. Payment under protest shall
be a condition precedent to appeal. The fee will be refunded in the event of
final resolution of the appeal in favor of the appellant.
B.
An appeal or a hearing on revocation shall be held by the Appeals Board
after receipt of a request for appeal or service of notice of suspension at a
meeting of which the applicant or licensee has 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 the Board shall govern the hearing. The Board shall, by
majority vote of members present, render a written decision based upon
findings of fact and the application of the standards herein which shall be
served upon all parties or their representatives. The decision of the Board
shall be final unless appealed to City Council with ten (10) days after
service of the Board’s decision. City Council shall review the record and
without further hearing affirm, modify, or deny the appeal. The decision
of Council shall be final unless appealed to a court of competent jurisdiction
within ten (10) days after service of City Council’s decision.
C.
No person shall be subject to prosecution for doing business without a
license until the expiration of ten (10) days after notice of denial or
revocation which is not appealed or until after final judgment of a circuit
court upholding denial or revocation.
SECTION 17. - Permission To Use Streets Required
It shall be unlawful for any person to construct, install, maintain or operate in, on,
above or under any street or public place under control of the City any line, pipe,
cable, pole, structure or facility for utilities, communications, cablevision or other
purposes without a consent agreement or franchise agreement issued by City
Council by ordinance which prescribes the term, fees and conditions for use.
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SECTION 18. - 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 consistent with limits set by State law. Existing franchise
agreements shall continue in effect until expiration dates in the agreements.
Franchise and consent fees shall not be in lieu of or be credited against business
license fees unless specifically provided by the franchise or consent agreement.
SECTION 19. - 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 ordinance. 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.
SECTION 20. - Violations
Any person violating any provision of this ordinance 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 thirty (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.
SECTION 21. - Separability
A determination that any portion of this ordinance is invalid or unenforceable
shall not affect the remaining portions.
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SECTION 22. - Classification and Rates
A.
The sectors of businesses included in each Rate Class are listed with the
United States North American Industry Classification System (NAICS)
codes. The alphabetical index in this ordinance is a tool for
classification, not a limitation on businesses subject to a license tax. The
License Official shall determine the proper class for a business according
to the applicable NAICS manual, whether or not the business is listed in
the alphabetical index. A business class which is not listed in the rate
class or numerical indexes is not subject to a license tax. Standard
Industrial Classification (SIC) codes included in the index are for
administrative use in converting to NAICS codes.
B.
The license fee for each Class of businesses subject to this ordinance
shall be computed in accordance with the following rates.
RATES
RATE CLASS
INCOME: 0 - $2000
ALL OVER $2000
Rate per Thousand
or fraction thereof
1
2
3
4
5
6
7
8
MINIMUM FEE
$30.00
$35.00
$40.00
$45.00
$50.00
$55.00
$60.00
See class 8 rates
$1.30
$1.60
$1.90
$2.20
$2.50
$2.80
$3.10
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
Declining Rates apply in all Classes for gross income in excess of $1,000,000
Gross Income
Percent of Class Rate for each
in $ Millions
additional $1,000
0–1
100%
1–2
90%
2–3
80%
3–4
70%
Over 4
60%
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CLASS 8 RATES
Each NAICS Number designates a separate sub-classification. 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.
NAICS #
Type Business
Contractors, Construction - All Types
A. Having a place of business within the City.
First $2,000 of income
$45.00/thousand
Over $2,000$ 1.50/thousand
All out of city income, for which no business license has been
paid, must be reported as part of the gross income.
B. Itinerant (having no permanent place of business within the
city or non-resident).
Double the In-City rates above.
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 ordinance.
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The total fee for the full amount of the contract shall be paid prior to issuing a
building permit or commencement of work, and shall entitle the contractor to
complete the job without regard to the normal license expiration date. An
amended report shall be filed for each new job and the appropriate additional
license fee per $1,000 of the contract amount shall be paid prior to
commencement of new work. Only one base fee shall be paid in a calendar year.
No contractor shall be issued a business license until all State and County
qualification examinations 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 and shall furnish the License Official with a list of all sub-contractors
for the same 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 subcontractor. General or prime contractors will
be responsible and will pay for the business license of any sub-contractor doing work
on the project if the sub-contractor is found without a city business license.
All contractors located in the City must report all income received in the prior year to
the business license office during the renewal period. Each Contractor may itemize
and deduct all update fees paid to City, or any other municipality or county, on the
business license application form.
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NAICS #
Type Business
482
Railroad Companies (see SC Code Section 12-23-210)
First 1,000 inhabitants
Each additional 1,000
$25.00
$35.00/thousand
(fee limited at $2,000)
(based on latest federal census)
51715172
Telephone Companies:
Franchise fee required
3 % of gross income, plus
a. Notwithstanding any other provisions of the Business License
Ordinance, business license taxes for retail telecommunications
service as defined in S. C. Code §58-9-2200, including but not
limited to those services described in North American Industry
Classification System (NAICS) 5171 and 5172, shall pay an annual
business license fee based on gross income.
b. Pursuant to S. C. Code § 58-9-2220, the following business
license tax schedule shall apply to the gross income from retail
telecommunications services for the preceding calendar or fiscal
year which either originate or terminate in the city and which are
charged to a service address within the city regardless of where these
amounts are billed or paid and on which a business license tax has
not been paid to another municipality. The measurement of the
amounts derived from the retail of mobile telecommunications
services shall include only revenues from the fixed monthly
recurring charge of customers whose service address is within the
boundaries of the city.
Rate for license taxes due in the years 1999 through 2003:
three tenths of one percent (0.3 %) of gross income for the preceding year;
Rate for license taxes due in the year 2004 and each year there after:
Seventy-five hundredths of one percent (0.75%) of gross income for
the preceding year.
For a business in operation for less than one year, the amount of
business license tax authorized by this section shall be computed on
a twelve-month projected income.
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c. The telecommunications business license tax shall be due on
January 1 in each year, beginning in the year 2000. Declining rates
shall not apply. Taxes are payable without penalty by January 31
following the due date. After January 31, the delinquent penalty
shall be five percent (5 %) of the tax due for each month, or portion
thereof, after the due date until paid.
d. Exemptions for income from business in interstate commerce are
not permitted. Properly apportioned gross income from interstate
commerce shall be included in the gross income for every business
subject to a business license tax.
e. Nothing in this ordinance shall be interpreted to interfere with a
franchise agreement or contractual agreement entered into with a
telecommunications provider prior to December 31, 1997.
f. Fees imposed by a franchise or contractual agreement with a
telecommunications provider entered into prior to December 31,
1997, which expires prior to December 31, 2003 shall continue in
effect until December 31, 2003.
g. All fees collected under such franchise agreement or contractual
agreement shall be in lieu of fees or taxes which might otherwise be
authorized by this ordinance.
h. A business license tax ordinance, adopted prior to December 31,
1997, which levied a business license tax paid by a telecommunications company higher than that levied under this ordinance, shall
remain in effect through December 31, 2003.
i. As authorized by S. C. Code § 5-7-300, the Agreement with the
Municipal Association of South Carolina for collection of current
and delinquent license taxes from telecommunications companies
pursuant to S. C. Code § 58-9-2200 in the form attached hereto is
approved, and the Mayor is authorized to execute it.
17
241
Insurance Companies:
On gross premiums collected through offices or agents located in the
City, wherever the risk is located, or collected on policies written on
property or risks located in the City, 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.]
52411
Life, Health and Accident
0.75% of Gross Premiums
524126
Fire and Casualty (Licensed in SC)
2% of Gross Premiums
524127
Title Insurance
2% of Gross Premiums
524210
Brokers for Fire & Casualty Insurers:
- non-admitted
2% of Gross Premiums
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.
[Premiums for non-admitted business are not included in gross
commissions for license under Rate Class 7 for other business.]
Notwithstanding any other provision of this ordinance, 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.
18
5175
Television, Cable or Pay
Franchise fee required
22112
5% of gross income, plus
Rate Class 4
Electric Power Distribution
Franchise fee required
4% of gross income
On gross income resulting from electric services related activities
provided within the City and gross income collected through offices
or agents located in the City wherever the services are provided.
22121
Natural Gas Distribution
Franchise fee required
4% of gross income
On gross income resulting from electric services related activities
provided within the City and gross income collected through offices
or agents located in the City wherever the services are provided.
423930
Junk or Scrap Dealers
First $2,000
Over $2,000
44114412
$50.00
1.80/thousand
Automobile & Motor Vehicle Dealers
Farm Machinery, Boat Dealers Retail
First $2,000 Gross Income
Over $2,000(Declining rate applies)
$35.00
1.40/thousand
One sales lot not more than 400 feet from main showroom may be
operated under this license provided that proceeds from sales thereat
are included in gross receipts at main office when both are operated
under the same name and ownership. Gross income shall include full
sales price without deduction for trade-ins.
722410
Drinking Places (alcoholic beverages, beer & wine)
First $2.000 Gross Income
Over $2,000
522298
$50.00
1.50/thousand
Pawn Brokers - All Types
First $2,000 Gross Income
Over $2,000
$50.00
1.50/thousand
19
454210
Vending Machines
If income is not reported in gross income of business where located,
the following rates apply.
First $2,000 Gross Income
Over $2,000
454390
$50.00
1.80/thousand
Peddlers, Solicitors, Canvassers, Door-to-Door Sales direct retail
First $2,000 Gross Income
Over $2,000
$50.00
1.50/thousand
Out of city peddler of products; issued for one weeks duration
713120
Amusement Machines, coin operated (except gambling)
Music machines, juke boxes, kiddy rides, video games, pin tables
with levers and other amusement machines with or without free play
feature licensed by S.C. Code 12-21-2720(A)(1) and (A)(2).- Type I
and Type II
1. Operator of machine
$12.50 Per machine
(12-21-2746) Plus
$12.50 business license
(For operation of all machines, not on gross income)
2. Distributor selling or leasing machines
(Not licensed by State as an operator, 12-21-278)
First $2,000 Gross Income
Over $2,000
713290
$45.00
1.80/thousand
Amusement Machines, coin operated – non payout
Amusement machines of the non payout type or in-line pin game
licensed by SC Department of Revenue pursuant to S.C. Code
12-21-2720(A)(3) Type III.
1. Operator of machine
(owner of business)
(12-21-2720(B))
$180.00 per machine
Plus $12.50 business license
2. Distributor selling or leasing machines (not licensed by the State
as an operator pursuant to S.C. Code 12-21-2728)
[Nonresident rates apply]
First $2,000 Gross Income
Over $2,000
$50.00
1.80/thousand
20
713990
Billiard or Pool Rooms, all types
Decal (required on each table)
$5.00
If income is not reported in gross income of
business where located, the following rates apply.
First $2,000 Gross Income
Over $2,000
5112
$50.00
1.80/thousand
Software Publishers
First $2,000 Gross Income
Over $2,000
$50.00
.25/thousand
Declining rate tables will apply
5415
Computer Programming Services
First $2,000 Gross Income
Over $2,000
$50.00
.25/thousand
Declining rate tables will apply
711190
Carnivals and Circuses
First $2,000 Gross Income
Over $2,000
485310
$65.00
1.50/thousand
Taxicabs
Rate Class 3
Proof of insurance and $5.00 decal required)
21
SECTION 23. - 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 NAICS
Code. All businesses not exempt by law which are in the major groups or sectors
listed under each rate class are subject to a license tax whether found in the
alphabetical index or not. The License Official shall determine the proper
classification of a business not listed.
RATE CLASS INDEX
RATE CLASS 1
NAICS
Business Sector
42
442
445
446
447
451
721
722
Wholesale Trade
Furniture and Home Furnishing Stores
Food and Beverage Stores
Health and Personal Care Stores
Gasoline Stations
Sporting Goods, Hobby, Book, Music Stores
Accommodation, Hotel, Motel, Inn, Camp
Eating Places, Food Services, Restaurants, Caterers,
except drinking places
Membership Organizations
Public Administration
813
92
RATE CLASS 2
NAICS
Business Sector
4413
443
444
448
452
453
454
45421
811
Automotive Parts, Tire Stores
Electronics and Appliance Stores
Building Material, Garden Equipment and Supply
Clothing and Accessory Stores
General Merchandise Stores
Miscellaneous Store Retailers
Nonstore Retailers, except peddlers
Vending Machines
Repair and Maintenance Services
22
RATE CLASS 3
NAICS
Business Sector
31-33
48
Manufacturing (except 322 & 325)
Transportation, except rail (see Class 8 for 485310)
RATE CLASS 4
NAICS
Business Sector
11
21
2213
512
56
Agriculture, Forestry, Fishing and Hunting
Mining
Water and Sewerage Systems
Motion Pictures, theaters, production
Administrative and Support, Waste Management and Remediation
Services
Arts, Sports and Promoters of Events
Museums, Historical Sites, Zoos, Gardens
Amusement and Recreation, except coin-operated machines
and gambling
Personal Care, Barber, Beauty, Laundry
711
712
713
812
RATE CLASS 5
NAICS
Business Sector
49
Warehousing and Couriers
RATE CLASS 6
NAICS
Business Sector
511
522
Information, Newspapers, Publishers (See Class 8 for 5112)
Consumer Finance, Mortgage Brokers, Credit Card Issuing,
except banks and pawnshops
523
61
62
Security and Commodity Brokers
Education Services
Health Care and Social Assistance
23
RATE CLASS 7
NAICS
Business Sector
515
516
518
5242
53
54
Radio and Television Broadcasting
Internet Publishers
Internet Service Providers and Data Processing Services, on line
Insurance Agencies, except brokers for non-admitted insurers
Real Estate and Rental and Leasing
Professional, Scientific, and Technical Services
(See Class 8 for 5415)
Management of Companies and Enterprises
55
RATE CLASS 8
NAICS
Business Sector
2211
2212
23
423930
4411
4412
45439
482
5112
5171
5172
5175
522298
5241
52421
5415
71119
7131
7132
71399
72241
Electric Utilities
Gas Utilities
Construction, all types
Recyclable Material, Junk
Automobile Dealers
Other Motor Vehicle Dealers
Peddlers, Direct Selling
Rail Transportation
Software Publishers
Telecommunications, wired
Telecommunications, cellular
Cable Television
Pawnshops
Insurance Carriers
Brokers for Non-admitted Insurance Carriers
Computer Programming Services
Carnivals, Circuses
Amusement Arcades, except gambling [Type I and Type II]
Nonpayout Amusement Machines [Type III]
Billiard Parlor, Pool Tables
Drinking Places, Bars (alcoholic)
24
SECTION 23. - BUSINESS CLASSIFICATION INDEX (Cont)
NAICS NUMERICAL INDEX
NAICS
Code
11
21
2211
2212
2213
23
31-33
42
423930
44-45
4411
4412
4413
442
443
444
445
446
447
448
451
452
453
454
45421
45439
48
482
49
511
5112
512
515
516
5171
5172
Rate
Class
4
4
8
8
4
8
3
1
8
8
8
2
1
2
2
1
1
1
2
1
2
2
2
2
8
3
8
5
6
8
4
7
7
8
8
NAICS Sector Description
Agriculture, Forestry, Fishing and Hunting
Mining
Electric Utilities
Gas Utilities
Water and Sewerage Systems
Construction, all types
Manufacturing (322 & 325)
Wholesale Trade, except junk
Recyclable Material, Junk
Retail Trade (See type)
Automobile Dealers
Other Motor Vehicle Dealers and Farm Machinery
Automotive Parts, Tire Stores
Furniture and Home Furnishing Stores
Electronics and Appliance Stores
Building Material, Garden Equipment and Supply
Food and Beverage Stores
Health and Personal Care Stores
Gasoline Stations
Clothing and Accessory Stores
Sporting Goods, Hobby, Book, Music Stores
General Merchandise Stores
Miscellaneous Store Retailers
Nonstore Retailers, except peddlers
Vending Machines
Peddlers, Direct Selling
Transportation, except rail
Rail Transportation
Warehousing and Couriers
Information, Newspapers, Publishers (except 5112)
Software Publishers
Motion Pictures, theaters, production, music, recording
Radio and Television Broadcasting
Internet Publishers
Telecommunications, wired
Telecommunications, cellular
25
NAICS
Code
5175
518
522
Rate
Class
8
7
6
522298
523
5241
5242
52421
53
54
8
6
8
7
8
7
7
55
56
7
4
61
62
711
71119
712
713
6
6
4
8
4
4
7131
8
7132
71399
721
722
8
8
1
1
72241
811
812
813
92
5415
8
2
4
1
1
8
NAICS Sector Description
Cable Television
Internet Service Providers and Data Processing Services, on line
Consumer Finance, Mortgage Brokers, Credit Card
Issuing, except banks and pawnshops
Pawnshops
Security and Commodity Brokers
Insurance Carriers
Insurance Agencies, except brokers for non-admitted insurers
Brokers for Non-admitted Insurance Carriers
Real Estate and Rental
Professional, Scientific, and Technical Services
(except 5415)
Management of Companies and Enterprises
Administrative and Support, Waste Management and
Remediation Services
Education Services
Health Care and Social Assistance
Arts, Sports and Promoters of Events
Carnivals, Circuses
Museums, Historical Sites, Zoos, Gardens
Amusement and Recreation, except coin-operated
machines and gambling
Amusement Arcades, except gambling
[Sec. 12-21-2720(A)(1) and (2)]
Nonpayout Amusement Machines [Sec. 12-21-2720(A)(3)]
Billiard Parlor, Pool Tables
Accommodation, Hotel, Motel, Inn, Camp
Eating Places, Food Services, Restaurants, Caterers,
except drinking places
Drinking Places, Bars (alcoholic)
Repair and Maintenance Services
Personal Care, Barber, Beauty, Laundry
Membership Organizations
Public Administration
Computer Processing Services
26
SECTION 23. - BUSINESS CLASSIFICATION INDEX (Cont)
NAICS ALPHABETICAL INDEX
NAICS
CODE
RATE
CLASS
311611
611310
561440
541211
541219
711510
621111
511140
561110
541810
323110
511120
541850
713940
423860
524210
531210
711410
11
3
6
4
7
7
4
6
6
4
7
3
6
7
4
1
7
7
4
4
423820
811412
238220
481211
441229
423860
488119
488190
532411
722310
561599
485999
561621
441221
621910
713120
713290
1
2
8
3
8
1
3
3
7
1
4
3
4
8
6
8
8
BUSINESS ACTIVITY
A
Abattoirs
Academies, college or university
Account collection services
Accounting (CPAs) services, certified public
Accounting services (except CPAs)
Actors, independent
Acupuncturists
Address list publishers
Administrative management services
Advertising agencies
Advertising materials printing
Advertising periodical publishers
Advertising services, indoor or outdoor display
Aerobic dance and exercise centers
Aeronautical equipment and supplies, wholesaling
Agencies, insurance
Agencies, real estate
Agents for artists, authors, entertainers, models, sports & public figures, etc.
Agriculture ( See type of operation)
111 Crop production
112 Animal production
113 Forestry and logging
114 Fishing, hunting and trapping
115 Agriculture and forestry support activities
Agricultural machinery and equipment, sale
Air-conditioner, window, repair and maintenance services
Air-conditioning installation contractors
Aircraft charter services, passenger
Aircraft dealers, retail
Aircraft equipment and supplies, wholesaling
Aircraft hangar rental
Aircraft maintenance and repair services
Aircraft rental and leasing
Airline food service contractors
Airline ticket offices
Airport limousine services (shuttle)
Alarm systems sales with installation, maintenance, or monitoring services
All-terrain vehicle (ATV) dealers
Ambulance services, air or ground
Amusement device parlors (except gambling), coin-operated; arcades
Amusement, gambling machines, coin-operated (video poker) – PROHIBITED
27
NAICS
CODE
812910
541940
561421
238990
444112
441120
811420
453310
531110
448150
812320
448130
448110
453310
448120
532210
443111
453310
811412
423720
423620
541990
531320
712130
541990
713120
541310
541320
711310
811310
561613
611610
453920
712110
453920
511199
611519
541430
453998
711510
453220
711310
711320
562910
623311
623312
522320
541110
RATE
CLASS
4
7
4
8
2
8
2
2
7
2
4
2
2
2
2
7
2
2
2
1
1
7
7
4
7
8
7
7
4
2
4
6
2
4
2
6
6
7
2
4
2
4
4
4
6
6
6
7
BUSINESS ACTIVITY
A
Animal grooming services
Animal hospitals
Answering services, telephone
Antenna installation construction contractors
Antenna, satellite, sales and installation
Antique auto dealers
Antique furniture repair and restoration shops
Antique shops
Apartment rental or leasing
Apparel accessory stores
Apparel pressing services
Apparel stores, children’s and infants’ clothing
Apparel stores, men’s and boys’ clothing
Apparel stores, used clothing
Apparel stores, women’s and girls’ clothing
Appliance rental
Appliance stores, household-type
Appliance stores, household-type, used
Appliance, household-type, repair and maintenance services
Appliances, gas (except dryers, freezers, refrigerators), wholesaling
Appliances, household-type(except gas ranges, gas water heaters), wholesaling
Appraisal (except real estate) services
Appraisal services, real estate
Aquariums
Arbitration and conciliation services (except by attorney, paralegal)
Arcades, amusement
Architectural (except landscape) services
Architectural services, landscape
Arena operators
Armature rewinding services
Armored car services
Art (except commercial or graphic) instruction
Art dealers
Art galleries (except retail)
Art galleries retailing art
Art publishers
Art schools, commercial or graphic
Art studios, commercial
Art supply stores
Artist
Arts and crafts, retail
Arts event managers with facilities
Arts event managers without facilities
Asbestos removal contractors
Assisted-living facilities with on-site nursing facilities
Assisted-living facilities without on-site nursing care facilities
ATM machine operator
Attorneys’ private practices
28
NAICS
CODE
453998
423990
443112
532490
541211
441310
423420
493190
441110
441120
611692
522220
522220
423120
532112
812930
441310
532111
485320
561491
561920
811121
811118
711212
811192
811112
811118
811122
811191
811121
423120
811118
811111
441320
811113
811118
811121
811192
611512
NAICS
CODE
624410
812990
445210
445291
611610
711130
RATE
CLASS
2
1
2
7
7
2
1
5
8
8
6
6
6
1
7
4
2
7
3
4
4
2
2
4
2
2
2
2
2
2
1
2
2
2
2
2
2
2
6
RATE
CLASS
6
4
1
1
6
4
BUSINESS ACTIVITY
A
Auction houses (general merchandise)
Audio and video tapes and disks, prerecorded, wholesaling
Audio equipment stores (except automotive)
Audio visual equipment rental or leasing
Auditing services (CPA services), accounts
Auto supply stores
Automatic teller machines (ATM) wholesaling
Automobile dead storage
Automobile dealers, new only or new and used
Automobile dealers, used only
Automobile driving schools
Automobile finance leasing companies
Automobile financing
Automobile glass wholesaling
Automobile leasing
Automobile parking garages or lots
Automobile parts dealers
Automobile rental
Automobile rental with driver (except shuttle service, taxis)
Automobile repossession services
Automobile show promoters
Automotive body shops
Automotive brake repair shops
Automobile racetracks
Automotive detailing services (cleaning, polishing)
Automotive exhaust system repair and replacement shops
Automotive front end alignment shops
Automotive glass shops
Automotive oil change and lubrication shops
Automotive paint shops
Automotive parts, new, wholesaling
Automotive radiator repair shops
Automotive repair and replacement shops, general
Automotive tire dealers
Automotive transmission repair shops
Automotive tune-up shops
Automotive upholstery shops
Automotive washing and polishing
Aviation schools
BUSINESS ACTIVITY
Babysitting services, child day care
Bail bonding services
Baked ham stores
Bakery stores, retailing only
Ballet schools (except academic)
Bands, dance
29
B
NAICS
CODE
812111
722410
532292
448190
812112
721191
517221
722330
451110
532292
811490
441221
561440
541850
713990
541219
713290
621410
561439
621999
812990
115210
721310
611110
812910
441222
441222
487210
811490
713930
713990
423860
336612
713940
811121
238220
523120
493110
323121
511130
451211
541219
323117
424920
235930
424490
454390
713950
RATE
CLASS
4
8
7
2
4
1
8
1
1
7
2
8
4
7
8
7
8
6
4
6
4
4
1
6
4
8
8
3
2
4
4
1
3
4
2
8
6
5
3
6
1
7
3
1
8
1
2
4
BUSINESS ACTIVITY
Barber shops
Bars, drinking places, lounges, taverns, alcoholic
Beach chair, umbrella rental
Beachwear stores, retail
Beauty salons
Bed and breakfast inns
Beeper (i.e., radio pager) communication carriers
Beverage stands, nonalcoholic, mobile
Bicycle (except motorized) shops
Bicycle rental
Bicycle repair and maintenance shops without retailing bicycles
Bicycle shops, motorized
Bill collection services
Billboard display advertising services
Billiard rooms, parlors
Billing services
Bingo halls, parlors
Birth control clinics
Blueprinting services
Blood pressure screening services
Blood pressure testing machine concession, coin-operated
Boarding horses
Boarding houses
Boarding schools, elementary or secondary
Boarding services, pet
Boat dealers, new and used
Boat trailer dealers
Boat, fishing charter, sightseeing, dinner cruises, operation
Boat, pleasure, repair & maintenance, not retailing new boats
Boating clubs with marinas
Boating clubs without marinas
Boats (except pleasure) wholesaling
Boats (i.e., suitable or intended for personal use) manufacturing
Body building studios, physical fitness
Body shops, automotive
Boiler contractors
Bond brokerages
Bonded warehousing, general merchandise
Book binding shops
Book publishers
Book stores
Bookkeeping services
Books printing without publishing
Books, wholesaling
Boring contractors, building construction
Bottled water (except water treating) wholesaling
Bottled water providers, direct selling
Bowling alleys, centers
30
B
NAICS
CODE
RATE
CLASS
423910
451110
711310
238140
423320
327121
448190
532220
523120
524210
522310
531210
1
1
4
8
1
3
2
7
6
7
6
7
561720
236210
236115
444110
424710
532412
561621
485510
561599
611410
541611
445210
4
8
8
2
1
7
4
3
4
6
7
1
NAICS
CODE
541211
485310
238350
517510
237130
722310
722212
532210
423410
443130
532120
721211
713990
445292
424450
532292
722330
424990
454390
RATE
CLASS
7
3
8
8
8
1
1
7
1
2
7
1
4
1
1
7
1
1
8
BUSINESS ACTIVITY
B
Bowling equipment and supplies, wholesaling
Bowling equipment and supply stores
Boxing event promoters
Bricklaying construction contractors
Bricks (except refractory) wholesaling
Bricks, clay, manufacturing
Bridal gown shops (except custom)
Bridal wear rental
Brokerages, securities
Brokers’ offices, insurance (see Class 8 for non-admitted rate)
Brokers’ offices, loan, mortgage
Brokers’ offices, real estate
Brokers - see heading under type of operation
Building cleaning services, janitorial
Building construction, industrial, general construction contractors
Building construction, residential
Building materials supply dealers, home centers
Bulk gasoline stations
Bulldozer rental or leasing without operator
Burglar alarm sales with installation, maintenance, or monitoring
Bus charter services (except scenic, sightseeing)
Bus ticket offices
Business colleges or schools
Business management consulting services
Butcher shops
BUSINESS ACTIVITY
CPAs’ (certified public accountants) offices
Cab (taxi) services
Cabinet work on site construction contractors
Cable TV providers (except networks)
Cable laying
Cafeteria food service contractors (e.g., office, hospital, school)
Cafeterias
Camcorder rental
Camera equipment and supplies, photographic, wholesaling
Camera shops, photographic
Camper rental
Campgrounds
Camps (except instructional), day
Candy stores, packaged, retailing only
Candy wholesaling
Canoe rental
Canteens, mobile
Canvas products wholesaling
Canvassers (door-to-door), direct retail sale of merchandise
31
C
NAICS
CODE
811192
532112
532111
811111
811192
453220
424120
711190
238130
238350
532490
561740
442210
722211
423850
532230
722320
238310
444190
517212
443112
423320
812220
423320
444190
523930
541211
522210
481212
481211
485510
541710
424690
424910
424440
112310
487210
522390
112320
311615
624410
561790
442299
621310
453220
111421
424990
RATE
CLASS
2
7
7
2
2
2
1
8
8
8
7
4
1
1
1
7
1
8
2
8
2
1
4
1
2
6
7
6
3
3
3
7
1
1
1
4
3
6
4
3
6
4
1
6
2
4
1
BUSINESS ACTIVITY
C
Car detailers
Car leasing
Car rental agencies
Car repair shops, general
Car washes
Card shops, greeting
Cards, greeting, wholesaling
Carnival traveling shows
Carpentry, framing
Carpentry, finish
Carpet and rug cleaning equipment rental
Carpet cleaning plants, services, including on premises cleaning
Carpet stores
Carryout restaurants
Caskets, burial, wholesaling
Cassette, prerecorded video, rental
Caterers
Ceiling construction contractors
Ceiling fan stores
Cellular telephone services
Cellular telephone stores
Cement wholesaling
Cemeteries
Ceramic construction materials (except refractory) wholesaling
Ceramic tile stores
Certified financial planners, customized, fees paid by client
Certified public accountants’ (CPA) offices
Charge card issuing
Charter air freight services
Charter air passenger services
Charter bus services (except scenic, sightseeing)
Chemical research and development laboratories or services
Chemicals (household, industrial, photographic) wholesaling
Chemicals, agricultural, wholesaling
Chicken & chicken products (except packaged frozen) wholesaling
Chicken egg production
Charter fishing boat operation
Check cashing services
Chicken production (except egg laying)
Chickens, slaughtering and dressing
Child day care
Chimney cleaning services
Chinaware stores
Chiropractors’ offices (centers, clinics)
Christmas stores
Christmas tree growing
Christmas trees (artificial, cut) wholesaling
32
NAICS
CODE
RATE
CLASS
454390
453991
424940
711190
524291
812320
561790
561740
561720
561740
561790
621498
519190
811490
448310
513220
2
2
1
8
7
4
4
4
4
4
4
6
7
2
2
8
448150
811490
448140
424320
424330
454319
448190
722410
722213
713120
812310
423990
713990
812990
493120
453220
561440
811310
236220
541430
311812
236220
531120
561450
541922
531312
531210
512110
523140
238210
2
2
2
1
1
2
2
8
1
8
4
1
8
4
5
2
4
2
8
7
3
8
7
4
7
7
7
4
6
8
BUSINESS ACTIVITY
C
Christmas trees, cut, direct selling
Cigarette stands, permanent
Cigarettes wholesaling
Circuses
Claims adjusting, insurance
Cleaners, drycleaning and laundry service
Cleaning (power sweeping, washing) buildings, parking lots
Cleaning carpets
Cleaning homes, offices, new building interiors, shopping centers
Cleaning services, carpet and rug
Cleaning swimming pools
Clinics/centers, health practitioners practicing in same office
Clipping services, news
Clock repair shops without retailing new clocks
Clock shops
Closed circuit television (CCTV)
Clothing – see also apparel
Clothing accessories stores
Clothing repair shops, alterations only
Clothing stores, family
Clothing, men’s and boys’, wholesaling
Clothing accessories, women’s, children’s, infants’, wholesaling
Coal dealers, direct selling
Coat stores
Cocktail lounges
Coffee shops, on premise brewing
Coin-operated amusement devices; arcade (parlor), nongambling
Coin-operated drycleaners and laundries
Coin-operated game machines wholesaling
Coin-operated nongambling amusement device operators
Coin-operated personal service machine (e.g., photo, scales, etc.)
Cold storage locker services
Collectible gift shops (e.g., crystal, pewter, porcelain)
Collection agencies
Commercial & industrial machinery repair & maintenance services
Commercial and institutional building construction management
Commercial art services
Commercial bakeries
Commercial building construction
Commercial building rental or leasing
Commercial credit reporting bureaus
Commercial photography services
Commercial property managing
Commercial real estate agencies
Commercials, television, production
Commodity contracts brokers’ offices
Communication equipment construction contractors
33
NAICS
CODE
811213
23690
485113
423990
424690
541519
811212
443120
518111
611420
541511
532420
611519
541513
518210
532230
541512
334111
443120
423430
713990
722330
327320
423320
238990
531311
531120
453310
532412
811310
423810
236220
561450
522291
623311
23
623110
445120
447110
561920
532420
561439
423420
551114
446120
424210
812112
RATE
CLASS
2
1
3
1
1
8
2
2
7
6
8
7
6
8
7
7
8
3
2
1
8
1
3
1
8
7
7
2
7
2
1
8
4
6
6
8
6
1
1
4
7
4
1
7
1
1
4
BUSINESS ACTIVITY
C
Communication equipment repair and maintenance services
Communications equipment wholesaling
Commuter bus operation
Compact discs (CDS), prerecorded, wholesaling
Compressed gases (except LP gas) wholesaling
Computer consultant
Computer equipment repair and maintenance services
Computer equipment stores
Computer - internet service providers (ISP)
Computer operator training
Computer program or software development, custom
Computer rental or leasing
Computer repair training
Computer systems facilities management and operation services
Computer time leasing
Computer video game rental
Computer-aided design systems integration design services
Computers, manufacturing
Computers, retailing
Computers, wholesaling
Concession operators, amusement device (except gambling), ride
Concession stands, food, mobile
Concrete batch plants, ready-mix manufacture and distribution
Concrete building products wholesaling
Concrete finishing construction contractors
Condominium managers’ offices
Conference center, no promotion of events, rental or leasing
Consignment shops, used
Construction machinery and equipment rental without operator
Construction machinery & equipment repair, maintenance services
Construction machinery and equipment wholesaling
Construction management firms, commercial and institutional
Consumer credit reporting bureaus
Consumer finance companies
Continuing care retirement communities
Contractors, construction and special trade - all types
Convalescent homes or convalescent hospitals
Convenience food stores
Convenience food with gasoline stations
Convention promoters, managers, services
Copier rental or leasing
Copy shops
Copying machines wholesaling
Corporate offices
Cosmetics stores
Cosmetics wholesaling
Cosmetology salons or shops (beauty shops)
34
NAICS
CODE
611511
448150
423940
532220
115111
624190
238990
713910
492110
561920
451120
532412
561450
522210
812220
115112
111
561599
453220
442291
812320
561720
337212
236115
315211
315212
NAICS
CODE
445299
424430
711130
713940
713990
518210
511140
624120
624410
541410
722211
492210
238910
339116
621210
423450
452110
RATE
CLASS
6
2
1
7
4
6
8
4
5
4
1
7
4
3
6
4
4
4
2
1
4
4
3
8
3
3
RATE
CLASS
1
1
4
4
4
7
6
6
6
7
1
5
8
3
6
1
2
BUSINESS ACTIVITY
C
Cosmetology schools
Costume jewelry stores
Costume jewelry wholesaling
Costume rental
Cotton ginning
Counseling services
Counter top construction contractors
Country clubs
Courier services
Craft fair managers, organizers, promoters
Craft supply stores
Crane rental or leasing without operator
Credit agencies, investigating services, reporting bureaus
Credit card issuing (other than banks)
Crematories (except combined with funeral homes)
Crop dusting
Crop production, agriculture
Cruise ship ticket offices
Curio shops
Curtain and drapery stores, packaged
Curtain cleaning services
Custodial services
Custom architectural millwork and fixtures, manufacturing on a job shop basis
Custom built house construction
Cut and sew apparel contractors, men’s and boys’
Cut and sew apparel contractors, women’s, girls’, and infants’
BUSINESS ACTIVITY
D
Dairy product stores
Dairy products, wholesaling
Dance bands
Dance centers, aerobic
Dance halls, dance schools, studios
Data processing computer services
Database and directory publishers
Day care centers, adult
Day care centers, child or infant
Decorating consulting services, interior
Delicatessen restaurants
Delivery service
Demolition of buildings or other structures, construction contractors
Dental laboratories
Dentists’ offices (e.g., centers, clinics)
Dentists’ professional supplies wholesaling
Department stores
35
NAICS
CODE
621111
561410
561611
621420
811198
812331
561410
812191
323115
722110
487210
711110
541860
454390
511140
713990
812990
452110
488310
561439
452990
238350
722110
541340
561790
237990
722410
722211
611692
713990
446110
424210
812320
238310
561790
NAICS
CODE
812199
532412
237990
722110
611699
112310
811310
221122
RATE
CLASS
6
4
4
6
2
4
4
4
3
1
3
4
7
8
6
4
4
2
3
4
2
8
1
7
4
8
8
1
6
4
1
1
4
8
4
RATE
CLASS
4
7
8
1
6
4
2
8
BUSINESS ACTIVITY
D
Dermatologists’ offices
Desktop publishing services
Detective agencies
Detoxification centers and clinics
Diagnostic centers without repair, automotive
Diaper supply services
Dictation services
Diet centers, non-medical
Digital printing
Diners, full service
Dinner cruises
Dinner theaters
Direct mail advertising services
Direct selling of merchandise (door-to-door, vehicles, stalls, street vendors)
Directory and database publishers
Discotheques (except those serving alcoholic beverages)
Discount buying services
Discount department stores
Docking facility operations
Document copying services
Dollar stores
Door and window construction contractors
Doughnut shops
Drafting services
Drain cleaning services
Dredging, general construction contractors
Drinking places (i.e., bars, lounges, taverns), alcoholic
Drive-in restaurants
Driver education
Driving ranges, golf
Drug stores
Drugs wholesaling
Drycleaners
Drywall construction contractors\
Duct cleaning services
BUSINESS ACTIVITY
Ear piercing services
Earth moving equipment rental or leasing without operator
Earth moving not connected with building construction
Eating places
Educational services, miscellaneous
Egg production, chicken
Electric motor repair and maintenance services
Electric power distribution systems - franchise
36
E
NAICS
CODE
444190
238210
811118
444190
713120
423690
811412
443112
238290
812210
561310
811111
811411
541330
711510
541620
562910
115310
713940
532292
451110
811112
561710
NAICS
CODE
451130
424310
811213
621410
441229
424910
722211
444220
237990
561730
711310
238210
522291
523930
313311
561621
454319
453998
487210
451110
RATE
CLASS
2
8
2
2
8
1
2
2
8
4
4
2
2
7
4
7
4
4
4
7
1
2
4
RATE
CLASS
1
1
2
6
8
1
1
2
8
4
3
8
6
6
3
4
2
2
3
1
BUSINESS ACTIVITY
E
Electrical supply stores
Electrical repair construction contractors
Electrical repair shops, automotive
Electrical supply stores
Electronic game arcades, nongambling
Electronic parts, wholesaling
Electronic repair
Electronic stores
Elevator, escalator installation contractors
Embalming services
Employment agencies
Engine repair and replacement shops, automotive
Engine repair, small engine (e.g., lawnmowers)
Engineering services
Entertainers, independent
Environmental consulting services
Environmental remediation services
Estimating timber
Exercise centers
Exercise equipment rental
Exercise equipment stores
Exhaust system repair and replacement shops, automotive
Exterminating services
BUSINESS ACTIVITY
Fabric shops
Fabrics, textile (except burlap, felt), wholesaling
Facsimile machine repair and maintenance services
Family planning counseling services
Farm machinery, retail
Farm supplies wholesaling
Fast food restaurants
Feed stores
Fence construction contractors
Fertilizing lawns
Festival promoters
Fiber optic cable construction contractors
Finance companies
Financial investment or planning services
Finishing plants, broadwoven fabric
Fire alarm sales, installation, maintenance, or monitoring services
Firewood dealers, direct selling
Fireworks shops + $50 State license
Fishing boat charter operation
Fishing supply stores
37
F
NAICS
CODE
445220
713940
531120
454390
713210
238330
561422
453110
453110
561920
424930
611512
445110
446191
722330
722310
448210
424340
115310
532220
812990
533110
488510
445230
454311
424720
812210
532299
442110
561740
811420
453310
NAICS
CODE
713290
562111
444220
811411
561730
444210
532490
811490
812320
237120
221210
RATE
CLASS
1
4
7
8
8
8
4
2
2
4
1
6
1
1
1
1
2
1
4
7
7
3
1
2
1
4
7
1
4
2
2
RATE
CLASS
8
4
2
2
4
2
7
2
4
8
8
BUSINESS ACTIVITY
F
Fish markets
Fitness centers
Flea market space, rental or leasing
Flea markets, direct selling - peddlers
Floating casinos (i.e., gambling cruises, riverboat casinos)
Floor laying, finishing, or refinishing construction contractors
Floral wire services
Florists
Flower shops
Flower show promoters
Flowers wholesaling
Flying instruction
Food, grocery stores
Food, health supplement stores
Food carts, mobile
Food service contractors, concession operator, or cafeteria
Footwear stores
Footwear wholesaling
Forestry services
Formal wear rental
Fortune-telling services -PROHIBITED
Franchise agreements, leasing, selling or licensing only
Freight forwarder
Fruit and vegetable markets or stands, permanent
Fuel oil (i.e., heating) dealers, direct selling
Fuel oil wholesaling
Funeral homes
Furniture rental centers
Furniture and appliance stores, new
Furniture cleaning services
Furniture refinishing, repair, or reupholstery shops
Furniture stores, used
BUSINESS ACTIVITY
Gambling device arcades or parlors, coin-operated
Garbage collection services
Garden centers
Garden equipment repair and maintenance services
Garden maintenance services
Garden power equipment stores
Garden tractor rental or leasing
Garment alteration and/or repair shops
Garment cleaning services
Gas main construction
Gas, natural, distribution - franchise
38
G
NAICS
CODE
424710
447110
447190
424720
452990
541370
453220
115111
238150
811122
444190
442299
713910
713990
451110
445299
311211
541430
424410
445110
624410
623110
561612
721199
713990
451110
NAICS
CODE
621491
812112
448150
423710
444130
562112
446110
713940
446191
721110
237990
532412
811310
481211
237310
451120
551112
452990
RATE
CLASS
1
1
1
1
2
7
2
4
8
2
2
1
4
4
1
1
3
7
1
1
6
6
4
1
4
1
RATE
CLASS
6
4
2
1
2
4
1
4
1
1
8
7
2
3
8
1
7
2
BUSINESS ACTIVITY
G
Gasoline bulk stations and terminals
Gasoline stations with convenience stores
Gasoline stations without convenience stores
Gasoline wholesaling (except bulk stations, terminals)
General stores
Geographic information system (GIS) base mapping services
Gift shops and greeting card shops
Ginning cotton
Glass installation (except automotive) construction contractors
Glass shops, automotive
Glass stores
Glassware stores
Golf courses and country clubs
Golf courses, miniature, pitch-n-putt, driving ranges
Golf pro shops, sporting goods stores
Gourmet food stores
Grain mills
Graphic art and related design services
Groceries, general-line, wholesaling
Grocery stores
Group day care centers, child or infant
Group homes for the disabled
Guard services
Guest houses
Guide services
Gun shops, gunsmiths
BUSINESS ACTIVITY
HMO (health maintenance organization)
Hair stylist services, hairdresser
Handbag stores
Hardware (except motor vehicle) wholesaling
Hardware stores
Hazardous waste collection services
Health and beauty aids stores
Health club facilities, physical fitness
Health food stores
Health spas
Heavy construction equipment rental with operator
Heavy construction equipment rental without operator
Heavy machinery and equipment repair and maintenance services
Helicopter passenger carriers
Highway construction
Hobby shops
Holding companies
Home and auto supply stores
39
H
NAICS
CODE
442299
621610
444110
621399
623110
487110
621610
524114
622110
721199
453998
561110
721110
238990
454390
561720
442299
713990
114210
NAICS
CODE
722213
722330
541213
811310
541710
624410
518111
541512
721191
115112
561710
522220
238310
524210
524114
524113
524126
524127
524291
541410
518111
516110
561611
523930
RATE
CLASS
1
6
2
6
6
3
6
8
6
1
2
4
1
8
8
4
1
4
4
RATE
CLASS
1
1
7
2
7
6
7
7
1
4
4
6
8
7
8
8
8
8
7
7
7
7
4
6
BUSINESS ACTIVITY
H
Home furnishings, miscellaneous retail
Home health care agencies
Home improvement centers
Home nursing services
Homes for the aged
Horse-drawn carriage operation
Hospice care services, in home
Hospital and medical service plans, direct (insurance)
Hospitals, general medical and surgical
Hostels
Hot tub stores
Hotel management services
Hotels
House moving construction contractors
House-to-house direct selling
Housekeeping services
Housewares stores
Hunting clubs, recreational
Hunting preserves
BUSINESS ACTIVITY
I
Ice cream parlors
Ice cream truck vendors
Income tax return preparation services
Industrial equipment and machinery repair, maintenance services
Industrial research and development
Infant day care services
Information access services, on-line
Information management computer systems integration design services
Inns, bed and breakfast
Insect control for crops
Insect extermination services
Installment sales financing
Insulation construction contractors
Insurance agencies
Insurance carriers, health, direct
Insurance carriers, life, disability, direct
Insurance carriers, property and casualty, fidelity, surety, direct
Insurance carriers, title, direct
Insurance claims adjusting
Interior decorator, design services
Internet service providers (ISP)
Internet publishers
Investigators, private
Investment advice consulting services
40
NAICS
CODE
423850
561720
811490
448310
423940
624310
423930
NAICS
CODE
RATE
CLASS
1
4
2
2
1
6
8
RATE
CLASS
611620
812910
6
4
811490
621492
611110
444190
337110
442299
2
6
6
2
3
1
NAICS
CODE
621399
561330
621511
541380
423450
442299
238990
531190
237210
541370
541320
562212
541320
561730
812320
812310
812331
541110
811411
561730
444220
532490
532112
RATE
CLASS
6
4
6
7
1
1
8
7
8
7
7
4
7
4
4
4
4
7
2
4
2
7
7
BUSINESS ACTIVITY
J
Janitorial equipment and supplies wholesaling
Janitorial services
Jewelry repair shops
Jewelry stores
Jewelry wholesaling
Job counseling, vocational rehabilitation
Junk dealers, wholesaling
BUSINESS ACTIVITY
K
Karate schools
Kennels, pet boarding
Kerosene - see fuel oil
Key duplicating shops
Kidney dialysis centers and clinics
Kindergartens
Kitchen cabinet (except custom) stores
Kitchen cabinets, stock or custom wood, manufacturing
Kitchenware stores
Knitting mills - see textile mills
BUSINESS ACTIVITY
LPNs’ (licensed practical nurses) offices
Labor leasing services
Laboratories, medical
Laboratories, testing (except medical)
Laboratory equipment, dental and medical, wholesaling
Lamp shops, electric
Land clearing and drainage construction contractors
Land rental or leasing
Land subdividers and developers (except cemeteries)
Land surveying services
Land use planning services
Landfills
Landscape architectural services
Landscape installation, care and maintenance services
Laundries
Laundromats
Laundry services, linen supply
Law offices
Lawn and garden equipment repair and maintenance services
Lawn care services
Lawn supply stores
Leasing equipment
Leasing automobiles
41
L
NAICS
CODE
444190
423610
532111
485320
442299
448190
424710
454312
424720
424520
522310
522291
561622
113310
517110
517310
488320
722410
448320
423310
444190
NAICS
CODE
332710
811310
423420
454390
451212
424920
561720
532420
511140
561110
531312
531311
561920
711410
812113
423390
453930
531190
31
RATE
CLASS
2
1
7
3
1
2
1
2
1
1
6
6
4
4
8
8
3
8
2
1
2
RATE
CLASS
3
2
1
8
1
1
4
7
6
4
7
7
4
4
4
1
2
7
3
BUSINESS ACTIVITY
L
Lighting fixture stores
Lighting fixtures, electric, wholesaling
Limousine rental without driver
Limousines for hire with driver (except taxis)
Linen stores
Lingerie stores
Liquefied petroleum gas (LPG) bulk stations and terminals
Liquefied petroleum gas (LPG) dealers, direct selling
Liquefied petroleum gas (LPG) wholesaling
Livestock auctions
Loan brokers’ or agents’ offices
Loan companies (i.e., consumer, personal, small, student)
Locksmith services
Logging
Long-distance telephone carriers (except wireless)
Long-distance telephone resellers (except satellite)
Longshoremen services
Lounges, cocktail
Luggage stores
Lumber (e.g., dressed, finished, rough) wholesaling
Lumber retailing yards
BUSINESS ACTIVITY
Machine shops
Machine tools repair and maintenance services
Machines, office, wholesaling
Magazine, sales or subscriptions, door-to-door
Magazine stands
Magazines wholesaling
Maid services
Mailing equipment rental or leasing
Mailing list compiling services
Management services (except complete operation of business)
Managers’ offices, commercial real estate
Managers’ offices, residential real estate
Managers, convention, trade fair or show
Managers, entertainers, public figures, sports figures
Manicurist services
Manufactured (mobile) homes wholesaling
Manufactured (mobile) home dealers
Manufactured (mobile) home parks, sites rental or leasing
Manufacturing - food, beverages, tobacco products, textiles,
apparel, leather goods
42
M
NAICS
CODE
RATE
CLASS
32
3
33
3
713930
441222
423320
444190
238140
448120
442110
812220
624210
445210
424470
238210
541330
531120
621111
423450
621511
813410
812220
561421
492210
423510
561990
311511
423840
713990
531130
722330
531190
453930
532120
238990
4
8
1
2
8
2
1
4
6
1
1
8
7
7
6
1
6
1
4
4
5
1
4
3
1
4
7
1
7
2
7
8
BUSINESS ACTIVITY
M
Manufacturing - wood products, manufactured (mobile) homes,
prefabricated (modular) buildings, paper, printing, petroleum products,
chemicals, gases, dyes, plastics, synthetic rubber, synthetic fibers,
fertilizer, pesticides, medicine, paint, soap, film, rubber products, clay and
ceramic products, glass, cement, concrete products, mineral products, etc.
(except 322, 325)
Manufacturing - metals and metal products, small arms, ammunition,
farm machinery, construction machinery, industrial machinery, commercial
& service machinery, office machines, heating and air-conditioning
equipment, tools, engines, pumps, elevators, computer and electronic
products, communication equipment, audio and video equipment, instru
ments, timing devices, lighting equipment, appliances, electrical equip
ment, batteries, wire, transportation equipment and motor vehicles, trailers
and campers, aircraft and parts, military equipment, home and office
furniture, household products, medical equipment and supplies, jewelry,
athletic goods, toys and games, signs, musical instruments, caskets, and Misc.
Marina
Marine supply dealers, boat dealers
Mason’s materials wholesaling
Masonry (block, brick, stone) dealers
Masonry construction contractors
Maternity shops
Mattress stores
Mausoleums
Meal delivery programs
Meat markets
Meats and meat products wholesaling
Mechanical construction contractors
Mechanical engineering services
Medical building rental or leasing
Medical doctors’ offices
Medical equipment and supplies wholesaling
Medical laboratories
Membership associations, civic or social
Memorial gardens (i.e., burial places)
Message services, telephone answering
Messenger service
Metals, ferrous and nonferrous, wholesaling
Meter reading services, contract
Milk processing
Mill supplies wholesaling
Miniature golf courses
Miniwarehouse rental or leasing
Mobile food stands
Mobile (manufactured) home parks, site rental or leasing
Mobile (manufactured) home dealers
Mobile home rental, except on site
Mobile home site setup and tie down construction contractors
43
NAICS
CODE
484220
517212
236115
522390
453998
423990
327991
441221
532292
522292
522310
812210
721110
512199
512131
484110
441210
532120
811310
441221
423120
488410
423110
441221
532292
811490
561730
811112
611610
451220
532299
811490
423990
711130
NAICS
CODE
221210
621399
448150
451130
621111
519110
511120
541840
711510
RATE
CLASS
3
8
8
6
2
1
3
8
7
6
6
4
1
4
4
3
8
7
2
8
1
3
1
8
7
2
4
2
6
1
7
2
1
4
RATE
CLASS
8
6
2
1
6
7
6
7
4
BUSINESS ACTIVITY
M
Mobile home towing services
Mobile telephone communication carriers
Modular house assembly and installation on site, construction
Money order issuance services, not related to banking
Monument (burial marker) dealers
Monuments and grave markers wholesaling
Monuments and tombstone, cut stone manufacturing
Moped dealers
Moped rental
Mortgage banking (nondepository mortgage lending)
Mortgage brokers’ or agents’ offices (independent)
Mortuaries
Motels
Motion picture booking agencies
Motion picture theaters
Motor freight carrier, general
Motor home dealers
Motor home rental
Motor repair and maintenance services
Motor scooter dealers
Motor vehicle parts and accessories, wholesaling
Motor vehicle towing services
Motor vehicles wholesaling
Motorcycle dealers
Motorcycle rental
Motorcycle repair shops
Mowing services
Muffler repair and replacement shops
Music instruction
Music stores (e.g., cassette, compact disc, record, tape)
Musical instrument rental
Musical instrument repair shops
Musical recordings wholesaling
Musicians, independent
BUSINESS ACTIVITY
N
Natural gas distribution systems - franchise
Naturopaths’ offices (e.g., centers, clinics)
Neckwear stores
Needlecraft sewing supply stores
Neurologists’ offices (e.g., centers, clinics)
News service, syndicate
Newsletter publishers
Newspaper advertising representatives (independent of media owners)
Newspaper columnists, independent (freelance)
44
NAICS
CODE
511110
424920
451212
722410
424990
453220
561310
444220
424930
111421
621610
623110
NAICS
CODE
621111
621340
531120
561720
423420
532420
442110
423210
561320
811212
532420
423420
561110
424120
453210
811191
424710
424720
454311
518191
621111
236115
621111
423460
446130
518210
621320
621210
621111
621111
441222
RATE
CLASS
6
1
1
8
1
2
4
2
1
4
6
6
RATE
CLASS
6
6
7
4
1
7
1
1
4
2
7
1
4
1
2
4
1
1
2
7
6
8
6
1
1
7
6
6
6
6
8
BUSINESS ACTIVITY
N
Newspaper publishers
Newspapers wholesaling
Newsstands
Night clubs, alcoholic beverage
Novelties wholesaling
Novelty shops
Nurse registries
Nursery and garden centers
Nursery stock (except plant bulbs, seeds) wholesaling
Nursery stock growing
Nursing agencies, primarily providing home nursing services
Nursing homes
BUSINESS ACTIVITY
O
Obstetricians’ offices
Occupational therapists’ offices
Office building rental or leasing
Office cleaning services
Office equipment wholesaling
Office furniture rental or leasing
Office furniture stores
Office furniture wholesaling
Office help supply services
Office machine repair & maintenance services (except communication equip.)
Office machinery and equipment rental or leasing
Office machines wholesaling
Office management services
Office supplies (except furniture, machines) wholesaling
Office supply stores
Oil change and lubrication shops, automotive
Oil, petroleum, bulk stations and terminals
Oil, petroleum, wholesaling (except bulk stations, terminals)
Oil, heating, retail
On-line access service providers
Oncologists’ offices
Operative builders
Ophthalmologists’ offices
Optical goods (except cameras) wholesaling
Optical goods stores (except offices of optometrists)
Optical scanning services
Optometrists’ offices
Orthodontists’ offices
Orthopedic physicians’ offices
Osteopathic physicians’ (except mental health) offices
Outboard motor dealers
45
NAICS
CODE
811490
541850
451110
NAICS
CODE
RATE
CLASS
2
7
1
RATE
CLASS
621999
517211
811121
444120
424950
711510
238320
812990
423930
812930
441310
532299
445120
621111
561612
522298
812990
513210
621111
454390
6
8
2
2
1
4
8
1
4
2
7
1
6
4
8
4
8
6
8
611610
517212
561710
812910
812220
812910
541940
453910
424990
812910
6
8
4
4
4
4
7
2
1
4
424210
446110
424120
811212
561439
812921
541922
541921
1
1
1
2
4
4
7
7
BUSINESS ACTIVITY
O
Outboard motor repair shops
Outdoor display advertising services
Outdoor sporting equipment stores
BUSINESS ACTIVITY
P
Pacemaker monitoring services
Paging services
Paint shops, automotive
Paint stores
Painter’s supplies wholesaling
Painters (i.e., artists), independent
Painting, exterior and interior, construction contractors
Palm reading services - PROHIBITED
Paper, scrap, wholesaling
Parking garages, lots, automobile
Parts and accessories dealers, automotive
Party rental supply centers
Party shops, convenience stores
Pathologists’, neuropathological, offices
Patrol services, security
Pawnshops
Pay telephone equipment concession operators
Pay television networks - franchise
Pediatricians’ offices
Peddlers, direct selling of merchandise (door-to-door, from vehicles or
stalls, street vendors)
Performing arts schools (except academic)
Personal communication services (PCS), communication carriers
Pest control services
Pet boarding services
Pet cemeteries
Pet grooming services
Pet hospitals
Pet shops
Pet supplies (except pet food) wholesaling
Pet training services
Petroleum - see Gas or Oil
Pharmaceuticals wholesaling
Pharmacies
Photocopy supplies wholesaling
Photocopying machine repair and maintenance services
Photocopying services
Photofinishing services, developing
Photographers, commercial
Photographers, portraits
46
NAICS
CODE
423410
532210
811211
443130
541921
713940
621340
621111
621399
621340
532299
451140
442299
453998
424310
451130
237990
237110
722110
561310
561730
621111
423930
238220
423720
444190
621391
561611
561790
713990
488310
562991
236220
445210
444210
237130
532490
561790
624410
238120
236116
444190
323114
561611
611110
451110
541199
RATE
CLASS
1
7
2
2
7
4
6
6
6
6
7
1
1
2
1
1
8
8
1
4
4
6
1
8
1
2
6
6
4
8
3
4
8
1
2
8
7
4
6
8
8
2
3
4
6
1
7
BUSINESS ACTIVITY
Photographic equipment and supplies wholesaling
Photographic equipment rental
Photographic equipment repair shops
Photographic supply stores
Photography services, studios
Physical fitness facilities
Physical therapy offices
Physicians’ (except mental health) offices
Physicians’ assistants’ offices
Physiotherapists’ offices
Piano rental
Piano stores
Picture frame shops, custom
Picture frames, ready made - retail
Piece goods wholesaling
Piece goods stores
Pier construction
Pipeline (e.g., gas, oil, sewer, water) construction
Pizza parlors
Placement agencies or services, employment
Plant and shrub maintenance services
Plastic surgeons’ offices
Plastics scrap wholesaling
Plumbing construction contractors - plumbers
Plumbing equipment, fixtures, supplies wholesaling
Plumbing supply stores
Podiatrists’ offices
Polygraph services
Pool cleaning
Pool rooms
Port facility operation
Portable toilet renting and/or servicing
Post office construction
Poultry dealers
Power equipment stores, outdoor
Power line construction
Power washer rental or leasing
Power washing building exteriors
Pre-kindergarten, preschool centers
Precast concrete product placement construction contractors
Prefabricated building erection
Prefabricated building dealers
Print shops - commercial
Private detective services
Private schools, elementary or secondary
Pro shops (e.g., golf, skiing, tennis)
Process server services
47
P
NAICS
CODE
RATE
CLASS
621111
445230
424480
541511
711310
6
1
1
7
4
531311
446199
561730
623220
621112
621330
541211
541219
541820
423990
562991
7
1
4
6
6
6
7
7
7
1
4
NAICS
CODE
323114
811191
523999
NAICS
CODE
721211
532120
441210
711212
541380
811118
517211
811211
515112
562211
621111
541380
482
327320
531190
531210
531320
531390
531312
531311
RATE
CLASS
3
2
6
RATE
CLASS
1
7
8
4
7
2
8
2
7
4
6
7
8
3
7
7
7
7
7
7
BUSINESS ACTIVITY
P
Proctologists’ offices
Produce markets
Produce, fresh, wholesaling
Programming services, custom computer
Promoters of events
Propane - see Liquefied Petroleum Gas
Property manager
Prosthetic stores
Pruning services, ornamental tree and shrub
Psychiatric convalescent homes or hospitals
Psychiatrists’ offices
Psychologists’ offices
Public accountants’ (CPAs) offices, certified
Public accountants’ (except CPAs) private practices
Public relations services
Pulpwood wholesaling
Pumping cesspools and septic tanks
BUSINESS ACTIVITY
Q
Quick printing - duplicating
Quick-lube shops
Quotation services, securities
BUSINESS ACTIVITY
RV (recreational vehicle) parks
RV (recreational vehicle) rental or leasing
RV dealers
Racetracks (e.g., automobile, horse)
Radiation testing laboratories or services
Radiator repair shops, automotive
Radio paging services communication carriers
Radio repair and maintenance services
Radio stations
Radioactive waste collecting and/or disposal
Radiologists’ offices
Radon testing laboratories or services
Railroads
Ready-mixed concrete manufacturing and distributing
Real estate (except building) rental or leasing
Real estate agents’ or brokers’ offices
Real estate appraisal services
Real estate listing services
Real estate property managers’ offices, commercial
Real estate property managers’ offices, residential
48
R
NAICS
CODE
531130
531120
531110
237210
326212
451220
512240
713990
423910
532292
451110
713940
441210
532120
721211
441210
423110
423930
561310
722330
493120
562111
562219
624310
451211
532310
811
561491
561599
623110
722110
44-45
44-45
811420
RATE
CLASS
BUSINESS ACTIVITY
R
7
Real estate rental or leasing of miniwarehouses & self-storage
7
Real estate rental or leasing of any nonresidential building (except miniwarehouse)
7
Real estate rental or leasing of residential building (more than one dwelling unit)
8
Real property (except cemetery lots) development or subdivision
3
Recapping tires
1
Record stores
4
Recording studios, sound
4
Recreational day camps (except instructional)
1
Recreational equipment and supplies (except vehicles) wholesaling
7
Recreational goods rental
1
Recreational goods stores - retail
4
Recreational sports club facilities
8
Recreational vehicle (RV) dealers
7
Recreational vehicle (RV) rental or leasing
1
Recreational vehicle parks
8
Recreational vehicle parts and accessories stores
1
Recreational vehicles wholesaling
8
Recyclable material, junk, wholesaling
4
Referral agencies or services, employment
1
Refreshment stands, mobile
5
Refrigerated warehousing
4
Refuse collection services
4
Refuse treatment and disposal, nonhazardous
6
Rehabilitation job counseling and training, vocational
1
Religious book stores
7
Rent-all centers, miscellaneous rental
2
Repair services (see type of operation)
4
Repossession services
4
Reservation services (e.g., airline, car rental, hotel, restaurant)
6
Rest, retirement homes
1
Restaurants
Retail (see type of operation)
8
4411 Automobile dealers
8
4412 Other motor vehicle dealers
2
4413 Automotive parts, tire stores
1
442 Furniture & home furnishing stores
2
443 Electronics & appliance stores
2
444 Building material, garden equipment & supply dealers
1
445 Food & beverage stores
1
446 Health & personal care stores
1
447 Gasoline stations
2
448 Clothing & clothing accessories stores
1
451 Sporting goods, hobby, book & music stores
2
452 General merchandise stores
2
453 Miscellaneous store retailers
2
454 Nonstore retailers, except peddlers
2
Reupholstery shops, furniture
49
NAICS
CODE
713990
713990
713940
238160
444190
423330
721310
561740
442210
NAICS
CODE
441222
532292
713930
444190
423320
722211
424490
562212
444112
811411
321113
611
424460
445220
561410
523120
561621
561612
531130
238220
562991
447190
562998
221320
443111
451130
811430
448210
451110
424340
485999
238170
444190
487210
487110
RATE
CLASS
4
4
4
8
2
1
1
4
1
RATE
CLASS
8
7
4
2
1
1
1
4
2
2
3
6
1
1
4
6
4
4
7
8
4
1
4
4
2
1
2
2
1
1
3
8
2
3
3
BUSINESS ACTIVITY
R
Riding stables
Rifle clubs, recreational
Roller skating rinks
Roof spraying, painting or coating, construction contractors
Roofing material dealers
Roofing materials (except wood) wholesaling
Rooming and boarding houses
Rug cleaning services
Rug stores
BUSINESS ACTIVITY
S
Sailboat dealers
Sailboat rental
Sailing clubs
Sand, retail
Sand wholesaling
Sandwich shops
Sandwich wholesaling
Sanitary landfills
Satellite antenna sales & installation
Saw repair and maintenance
Sawmills
Schools (see type)
Seafood (except canned, packaged frozen) wholesaling
Seafood markets
Secretarial services
Securities brokers’ offices
Security alarm systems sales with installation, maintenance, or monitoring services
Security guard services
Self-storage warehousing
Septic system construction contractors
Septic tank cleaning services
Service stations, gasoline
Sewer cleaning and rodding services
Sewer systems
Sewing machine stores, household-type
Sewing supply stores
Shoe repair shops
Shoe stores (except bowling, golf, spiked)
Shoe stores, specialty sports footwear
Shoes wholesaling
Shuttle services (except employee bus)
Siding construction contractors
Siding dealers
Sightseeing boat operation
Sightseeing bus operation
50
NAICS
CODE
238990
234110
541890
522291
722213
722330
424490
453220
713940
621340
532292
451110
711310
711410
453210
424120
722110
423510
561410
443112
488320
523120
454390
722330
445110
452910
621111
541940
621210
423450
541370
423490
541360
611620
561790
238990
453998
423910
NAICS
CODE
448190
451110
811490
722211
812199
423990
722410
RATE
CLASS
8
8
7
6
1
1
1
2
4
6
7
1
4
4
2
1
1
1
4
2
3
6
8
1
1
2
7
6
6
1
7
1
7
6
4
8
2
1
RATE
CLASS
2
1
2
1
4
1
8
BUSINESS ACTIVITY
S
Sign contractors, installation (on buildings)
Sign erection (i.e., highway, street) contractors
Sign lettering and painting services
Small loan companies
Snack bars, soda fountains, fixed location
Snack stands, mobile
Soft drinks wholesaling
Souvenir shops
Spa - health club
Speech therapists’ offices
Sporting goods rental
Sporting goods stores
Sports event managers, promoters
Sports figures’ agents or managers
Stationery stores
Stationery supplies wholesaling
Steak houses
Steel wholesaling
Stenographic services
Stereo stores
Stevedoring services
Stock brokers’ offices
Street vendors (except food)
Street vendors, food
Supermarkets
Superstores (food and general merchandise)
Surgeons’ (except dental) offices
Surgeons’ offices, veterinary
Surgeons’, dental, offices
Surgical supplies wholesaling
Surveying and mapping services (except geophysical)
Surveying equipment and supplies wholesaling
Surveying services, geophysical
Swimming instruction
Swimming pool cleaning and maintenance
Swimming pool construction contractors
Swimming pool supply stores
Swimming pools and equipment wholesaling
BUSINESS ACTIVITY
T-shirt shops, custom printed
Tackle shops (fishing)
Tailor shops, alterations only
Take out eating places
Tanning salons
Tapes, prerecorded, audio or video, wholesaling
Taverns (i.e., drinking places)
51
T
NAICS
CODE
561440
541213
485310
711510
517212
517110
532490
237130
541618
517110
517310
238210
513310
561422
561421
561499
541870
511140
811213
423690
561422
443112
541840
443112
515120
511120
517510
532210
811211
561320
713940
561710
313210
424310
711110
512131
711310
713110
453310
561599
444190
423990
115310
321114
561599
441320
811198
326212
RATE
CLASS
4
7
3
4
8
8
7
8
7
8
8
8
8
4
4
4
7
6
2
1
4
2
7
2
7
6
8
7
2
4
4
4
3
1
4
4
4
4
2
4
2
1
4
3
4
2
2
3
BUSINESS ACTIVITY
Tax collection services on a contract or fee basis
Tax return preparation services
Taxicab services
Taxidermists, independent
Telecommunications carriers, cellular telephone
Telecommunications carriers, wired
Telecommunications equipment rental or leasing
Telecommunications line construction (e.g., telephone, telegraph)
Telecommunications management consulting services
Telecommunications networks, wired
Telecommunications resellers
Telecommunications wiring installation contractors
Telegram services
Telemarketing bureaus
Telephone answering services
Telephone billing & collection services
Telephone directory distribution services, door-to-door
Telephone directory publishers
Telephone equipment repair and maintenance services
Telephone equipment wholesaling
Telephone solicitation services on a contract or fee basis
Telephone stores (including cellular)
Television advertising representatives
Television and radio stores
Television broadcasting stations
Television guide publishers
Television operations, closed circuit
Television rental
Television repair services
Temporary employment services
Tennis club facilities
Termite control services
Textile mills
Textiles wholesaling
Theaters, live theatrical production
Theaters, motion picture
Theatrical production managers, organizers, promoters
Theme parks, amusement
Thrift shops, used merchandise
Ticket agencies, amusement, sports, theatrical, travel
Tile stores, ceramic
Timber and timber products (except lumber) wholesaling
Timber valuation
Timber, structural, treating
Time share exchange services, condominium
Tire dealers, automotive
Tire repair shops (except retreading), automotive
Tire retreading, recapping or rebuilding
52
T
NAICS
CODE
423130
541191
524127
424940
453991
325992
487110
561520
713990
721199
812331
488410
562910
451120
811310
532490
811411
561920
531190
532120
811113
562111
561510
721211
441210
561730
453998
532120
811111
447190
488490
811118
811490
532220
561410
NAICS
CODE
621512
238910
812210
812331
448190
451110
812112
811420
561740
RATE
CLASS
1
7
8
1
2
3
3
4
4
1
4
3
4
1
2
7
2
4
7
7
2
4
4
1
8
4
2
7
2
1
3
2
2
7
4
RATE
CLASS
6
8
4
4
2
1
4
2
4
BUSINESS ACTIVITY
T
Tires, motor vehicle, wholesaling
Title companies, real estate, abstract
Title insurance carriers, real estate, direct
Tobacco products wholesaling
Tobacco stores
Toner cartridges rebuilding
Tour bus, scenic and sightseeing, operation
Tour operators
Tourist guide services
Tourist homes
Towel supply services
Towing services, motor vehicle
Toxic material removal contractors
Toy stores
Tractor, farm or construction equipment repair and maintenance
Tractor, farm or garden, rental or leasing
Tractors, lawn and garden repair and maintenance services
Trade show managers, organizers, promoters
Trailer park or court, residential
Trailer rental or leasing
Transmission repair shops, automotive
Trash collection services
Travel agencies
Travel trailer campsites
Travel trailer dealers
Tree services, planting, trimming, removal
Trophy shops
Truck rental or leasing
Truck repair shops, general
Truck stops
Trucking terminals, independently operated
Tune-up shops, automotive
Tuning and repair of musical instruments
Tuxedo rental
Typing services
BUSINESS ACTIVITY
Ultrasound imaging centers
Underground tank removal construction contractors
Undertaker services
Uniform supply services
Uniform stores (except athletic)
Uniform stores, athletic
Unisex hair stylist shops
Upholstery (except motor vehicle) repair services
Upholstery cleaning services
53
U
NAICS
CODE
451130
811121
621111
441120
423110
453310
423140
NAICS
CODE
721214
443111
452990
445230
424480
454210
541940
811211
713120
713290
532210
532230
451220
541921
446191
561421
621340
NAICS
CODE
238320
444120
493110
493130
493120
531130
562112
562111
221320
562213
811490
448310
811412
237110
532292
561990
RATE
CLASS
1
2
6
8
1
2
1
RATE
CLASS
1
2
2
1
1
2
7
2
8
8
7
7
1
7
1
4
6
RATE
CLASS
8
2
5
5
5
7
4
4
4
4
2
2
2
8
7
4
BUSINESS ACTIVITY
U
Upholstery materials stores
Upholstery shops, automotive
Urologists’ offices
Used car dealers
Used cars wholesaling
Used merchandise stores (except pawnshops)
Used parts, motor vehicle, wholesaling
BUSINESS ACTIVITY
V
Vacation camps
Vacuum cleaner stores, household-type
Variety stores
Vegetable markets
Vegetables, fresh, wholesaling
Vending machine merchandisers, sale of products
Veterinary services
Video cassette recorder (VCR) repair services
Video game arcades (except gambling)
Video poker, gambling - PROHIBITED
Video recorder rental
Video tape rental stores
Video tape stores
Video taping services, special events
Vitamin stores
Voice mailbox services
Voice pathologists’ offices
BUSINESS ACTIVITY
Wall covering or removal construction contractors
Wallpaper and wall coverings stores
Warehousing and storage, general merchandise
Warehousing, farm products (except refrigerated)
Warehousing, refrigerated
Warehousing, self storage, miniwarehouses
Waste collection services, hazardous
Waste collection services, nonhazardous solid
Waste collection, treatment, and disposal through a sewer system
Waste (except sewage) treatment facilities,
Watch repair shops without retailing new watches
Watch shops
Water heater repair and maintenance services
Water main and line construction
Water ski rental
Water softener services
54
W
NAICS
CODE
221310
237110
424490
812990
541921
561730
812191
713940
811310
237990
488310
811118
532291
42
448150
424990
561720
811490
444190
811122
442291
561422
423990
561410
488410
238910
NAICS
CODE
541380
621512
423450
NAICS
CODE
713930
713930
532292
424310
NAICS
CODE
712130
RATE
CLASS
4
8
1
4
7
4
4
4
2
8
3
2
7
1
1
1
2
2
4
2
2
2
1
4
1
4
3
8
RATE
CLASS
7
6
1
RATE
CLASS
4
4
7
1
RATE
CLASS
4
BUSINESS ACTIVITY
W
Water supply systems
Water well drilling construction contractors
Water, bottled (except water treating), wholesaling
Wedding chapels (except churches), wedding planning
Wedding photography services
Weed control and fertilizing services (except crop)
Weight loss centers, non-medical
Weight training centers
Welding repair services
Wharf construction
Wharf operation
Wheel alignment shops, automotive
Wheel chair rental
Wholesale (see type of product)
423 Durable goods
424 Nondurable goods
Wig and hairpiece stores
Wigs wholesaling
Window cleaning services
Window shade repair and maintenance shops
Window stores
Window tinting, automotive
Window treatment stores
Wire services (telemarketing services), floral
Wood products (e.g., chips, posts, shavings, ties) wholesaling
Word processing services
Wrecker services (towing services), motor vehicle
Wrecking, buildings or other structures, construction contractors
BUSINESS ACTIVITY
X
X-ray inspection services
X-ray laboratories, medical or dental
X-ray machines and parts, medical and dental, wholesaling
BUSINESS ACTIVITY
Y
Yacht basins, operation
Yacht clubs
Yacht rental without crew
Yard goods, textile wholesaling
BUSINESS ACTIVITY
Zoos, aquariums, wild animal parks
55
Z