MACON COUNTY, ALABAMA BUSINESS LICENSE FEE SCHEDULE Section Code License Description Schedule

Transcription

1 Abrasive Product Manufacturing C Adhesive Manufacturing C Administrative Management and General Management Consulting Services A Advertising Agencies A Advertising Material Distribution Services A Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures B Air and Gas Compressor Manufacturing C Air Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing C Air Purification Equipment Manufacturing C Air Traffic Control A Air, Rail, and Water Transportation Equipment Rental and Leasing Commercial C Aircraft Engine and Engine Parts Manufacturing D Aircraft Manufacturing D Aircraft Parts and Auxiliary Equipment Manufacturing Other D Airport Operations Other A Alkalies and Chlorine Manufacturing C Alumina Refining C Aluminum Die Casting Foundries C Aluminum Extruded Product Manufacturing C Aluminum Foundries (except Die Casting) C Aluminum Rolling and Drawing Other C Aluminum Sheet, Plate, and Foil Manufacturing C Ambulance Services D Ammunition (except Small Arms) Manufacturing D Amusement and Recreation Industries all other B Amusement and Theme Parks B Amusement Arcades B Amusement Devices and/or games G Analytical Laboratory Instrument Manufacturing C Animal (except Poultry) Slaughtering F Animal Food Manufacturing Other F Animal Production all other F Anthracite Mining C Apiculture F Apple Orchards F Appliance Repair and Maintenance D Apprenticeship Training D Page 1 of 38

2 Aquaculture Other F Architectural Services Exemptions may apply see Code of AL C Armored Car Services C Art Dealers B Asphalt Paving Mixture and Block Manufacturing C Asphalt Shingle and Coating Materials Manufacturing C Audio and Video Equipment Manufacturing C Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use C Automatic Vending Machine Manufacturing C Automobile and Other Motor Vehicle Merchant Wholesalers E Automobile Driving Schools D Automobile Manufacturing D Automotive Body, Paint, and Interior Repair and Maintenance C Automotive Exhaust System Repair C Automotive Glass Replacement Shops C Automotive Mechanical and Electrical Repair and Maintenance Other C Automotive Oil Change and Lubrication Shops C Automotive Parts and Accessories Stores C Automotive Repair and Maintenance all other C Automotive Transmission Repair C Baked Goods Stores F Bakeries Commercial F Ball and Roller Bearing Manufacturing D Banking Commercial ATM or Branch Location U Banking Commercial Main Branch U Barber Shops B Bare Printed Circuit Board Manufacturing C Beauty Salons B Bed and Breakfast Inns C Beef Cattle Ranching and Farming F 912B 01 BEER OFF PREMISE ONLY H 912A 00 BEER ON/OFF PREMISE H Beer and Ale Merchant Wholesalers $ Beer, Wine, and Liquor Stores Must also purchase Package Store Liquor (912.05), Beer Off Premise (912.01) and Wine Off (912.03) D Beer/Ale and Wine Wholesaler $ Beet Sugar Manufacturing F Berry (except Strawberry) Farming F Biological Product (except Diagnostic) Manufacturing C Page 2 of 38

3 Bituminous Coal and Lignite Surface Mining C Bituminous Coal Underground Mining C Blank book, Loose leaf Binders, and Devices Manufacturing D Blind and Shade Manufacturing C Blood and Organ Banks C Boat Building D Boat Dealers D Bolt, Nut, Screw, Rivet, and Washer Manufacturing D Book Publishers B Book Stores B Book, Periodical, and Newspaper Merchant Wholesalers E Books Printing D Bottled Water Manufacturing E Bowling Centers B Breakfast Cereal Manufacturing F Breweries E Brick and Structural Clay Tile Manufacturing C Brick, Stone, and Related Construction Material Merchant Wholesalers E Broad woven Fabric Finishing Mills E Broad woven Fabric Mills E Broilers and Other Meat Type Chicken Production F Broom, Brush, and Mop Manufacturing B Building Equipment Contractors Other E Building Finishing Contractors Other E Building Inspection Services A Building Material Dealers Other C Burial Casket Manufacturing B Bus and Other Motor Vehicle Transit Systems B Business and Secretarial Schools D Business Service Centers (including Copy Shops) Other B Business Services Not Elsewhere Classified C Business Support Services all other C Business to Business Electronic Markets E Cable and Other Subscription Programming B Cafeterias, Grill Buffets, and Buffets D Camera and Photographic Supplies Stores B Cane Sugar Refining F Canvas and Related Product Mills E Car Washes C Carbon and Graphite Product Manufacturing C Page 3 of 38

4 Carbon Black Manufacturing C Carbon Paper and Inked Ribbon Manufacturing B Carburetor, Piston, Piston Ring, and Valve Manufacturing D Carpet and Rug Mills E Carpet and Upholstery Cleaning Services C Casino Hotels C Casinos (except Casino Hotels) B Caterers C Cattle Feedlots F Cellulosic Organic Fiber Manufacturing C Cement Manufacturing C Cemeteries and Crematories B Ceramic Wall and Floor Tile Manufacturing C Certified Public Accountants & Public Accountants Exemptions may apply see Code of AL , C Charter Bus Industry B Cheese Manufacturing F Chemical and Allied Products Merchant Wholesalers Other E Chemical and Fertilizer Mineral Mining Other C Chicken Egg Production F Child and Youth Services E Child Day Care Services E Children's and Infants' Clothing Stores B Chiropractors Offices - Exemptions may apply see Code of AL C Chocolate and Confectionery Manufacturing from Cacao Beans F Cigarette Manufacturing E Citrus (except Orange) Groves F Claims Adjusting B Clay and Ceramic and Refractory Minerals Mining C Clay Refractory Manufacturing C Clothing Accessories Stores B Clothing Stores Other B 912H 07 CLUB LIQUOR CLASS II Must also purchase Beer On/Off Premise(912.00), Wine On/Off Premise (912.02) and Drinking Establishment License (722410) H Coal and Other Mineral and Ore Merchant Wholesalers E Coastal and Great Lakes Freight Transportation B Coastal and Great Lakes Passenger Transportation B Coated and Laminated Packaging Paper Manufacturing E Coated and Laminated Paper Manufacturing E Page 4 of 38

5 Coated Paper Bag and Pouch Manufacturing E Coffee and Tea Manufacturing F Coin Operated Laundries and Drycleaners B Collection Agencies B Colleges, Universities, and Professional Schools D Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance D Commercial and Institutional Building Construction E Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing C Commodity Contracts Brokerage B Commodity Contracts Dealing B Communication Equipment Repair and Maintenance B Community Food Services E Commuter Rail Systems B Computer and Computer Peripheral Equipment and Software Merchant Wholesalers E Computer and Office Machine Repair and Maintenance B Computer and Software Stores B Computer Facilities Management Services A Computer Storage Device Manufacturing C Computer Systems Design Services A Computer Terminal Manufacturing C Computer Training D Concrete Block and Brick Manufacturing C Concrete Pipe Manufacturing C Confectionery and Nut Stores F Confectionery Manufacturing from Purchased Chocolate F Confectionery Merchant Wholesalers E Construction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers E Construction Machinery Manufacturing C Construction Sand and Gravel Mining C Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing C Consumer Electronics and Appliances Rental D Consumer Electronics Repair and Maintenance B Consumer Goods Rental all other D Consumer Lending U Continuing Care Retirement Communities C Page 5 of 38

6 Convenience Stores F Convention and Trade Show Organizers C Convention and Visitors Bureaus C Converted Paper Product Manufacturing all other E Conveyor and Conveying Equipment Manufacturing C Cookie and Cracker Manufacturing F Copper Foundries (except Die Casting) C Copper Ore and Nickel Ore Mining C Copper Rolling, Drawing, and Extruding C Copper Wire (except Mechanical) Drawing C Corn Farming F Corporate, Subsidiary, and Regional Managing Offices B Corrugated and Solid Fiber Box Manufacturing E Cosmetics, Beauty Supplies, and Perfume Stores C Cosmetology and Barber Schools D Costume Jewelry and Novelty Manufacturing B Cotton Farming F Cotton Ginning F Couriers and Express Delivery Services C Court Reporting and Stenotype Services B Creamery Butter Manufacturing F Credit Bureaus B Credit Card Issuing U Credit Unions ATM or Branch Location U Credit Unions- Main Branch U Crop Harvesting, Primarily by Machine F Crown and Closure Manufacturing D Crude Petroleum and Natural Gas Extraction C Crushed and Broken Granite Mining and Quarrying C Crushed and Broken Limestone Mining and Quarrying C Current Carrying Wiring Device Manufacturing C Curtain and Drapery Mills E Custom Architectural Woodwork and Millwork Manufacturing C Custom Compounding of Purchased Resins C Custom Computer Programming Services A Custom Roll Forming D Cut and Sew Apparel Manufacturing all other D Cut Stock, Resawing Lumber, and Planing F Cut Stone and Stone Product Manufacturing C Cutlery and Flatware (except Precious) Manufacturing D Page 6 of 38

7 Cutting Tool and Machine Tool Accessory Manufacturing C Cyclic Crude and Intermediate Manufacturing C Dairy Cattle and Milk Production F Dairy Product (except Dried or Canned) Merchant Wholesalers E Dance Companies B Data Processing, Hosting, and Related Services K Deep Sea Freight Transportation B Deep Sea Passenger Transportation B Delivery V Dental Equipment and Supplies Manufacturing B Dental Laboratories B Dentists - Exemptions may apply see Code of AL C Department Stores (except Discount Department Stores) C Diagnostic Imaging Centers C Die Cut Paper and Paper board Office Supplies Manufacturing E Diet and Weight Reducing Centers B Digital Printing D Dimension Stone Mining and Quarrying C Direct Health and Medical Insurance Carriers A Direct Life Insurance Carriers A Direct Mail Advertising A Direct Property and Casualty Insurance Carriers A Direct Selling Establishments Other D Direct Title Insurance Carriers A Directory and Mailing List Publishers B Discount Department Stores C Display Advertising A Distilleries E Document Preparation Services B Dog and Cat Food Manufacturing F Doll and Stuffed Toy Manufacturing B Drafting Services C Dried and Dehydrated Food Manufacturing F Drilling Oil and Gas Wells C Drinking Places (Alcoholic Beverages) Must also purchase applicable Liquor License, Beer On/Off Premise (912.00) Wine On/Off Premise (912.02) see schedule H to determine liquor license needed. C Drive In Motion Picture Theaters A Drugs and Druggists' Sundries Merchant Wholesalers E Dry cleaning and Laundry Services (except Coin Operated) B Page 7 of 38

8 Dry Pasta Manufacturing F Dry Pea and Bean Farming F Dry, Condensed, and Evaporated Dairy Product Manufacturing F Drywall and Insulation Contractors E Dual Purpose Cattle Ranching and Farming F Educational Support Services D Electric Bulk Power Transmission and Control E Electric House wares and Household Fan Manufacturing C Electric Lamp Bulb and Part Manufacturing C Electric Power Distribution E Electrical and Electronic Appliance, Television, and Radio Set Merchant Wholesalers Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers Electrical Contractors and Other Wiring Installation Contractors E Electro medical and Electro therapeutic Apparatus Manufacturing C Electrometallurgical Ferroalloy Product Manufacturing C Electron Tube Manufacturing C Electronic Auctions D Electronic Capacitor Manufacturing C E E Electronic Coil, Transformer, and Other Inductor Manufacturing C Electronic Computer Manufacturing C Electronic Connector Manufacturing C Electronic Resistor Manufacturing C Electronic Shopping D Electroplating, Plating, Polishing, Anodizing, and Coloring D Elementary and Secondary Schools D Elevator and Moving Stairway Manufacturing C Emergency and Other Relief Services E Employment Placement Agencies B Enameled Iron and Metal Sanitary Ware Manufacturing D Engineered Wood Member (except Truss) Manufacturing F Engineering Services - Exemptions may apply see Code of AL C Envelope Manufacturing E Environmental Consulting Services A Ethyl Alcohol Manufacturing C Exam Preparation and Tutoring D Executive Search Services B Page 8 of 38

9 Explosives Manufacturing C Exterminating and Pest Control Services C Fabric Coating Mills E Fabricated Pipe and Pipe Fitting Manufacturing D Fabricated Structural Metal Manufacturing D Facilities Support Services B Family Clothing Stores B Family Planning Centers C Farm and Garden Machinery and Equipment Merchant Wholesalers E Farm Labor Contractors and Crew Leaders F Farm Machinery and Equipment Manufacturing C Farm Management Services F Farm Product Warehousing and Storage F Farm Supplies Merchant Wholesalers E Fastener, Button, Needle, and Pin Manufacturing B Fats and Oils Refining and Blending F Fertilizer (Mixing Only) Manufacturing C Fiber Can, Tube, Drum, and Similar Products Manufacturing E Fiber Optic Cable Manufacturing C Financial Transactions Processing, Reserve, and Clearinghouse Activities A Fine Arts Schools D Finfish Farming and Fish Hatcheries F Finfish Fishing E Finish Carpentry Contractors E Fish and Seafood Markets F Fish and Seafood Merchant Wholesalers E Fitness and Recreational Sports Centers B Flat Glass Manufacturing C Flavoring Syrup and Concentrate Manufacturing F Flexographic Printing Commercial D Flight Training D Floor Covering Stores C Flooring Contractors E Floriculture Production F Florists C Flour Milling F Flour Mixes and Dough Manufacturing from Purchased Flour F Flower, Nursery Stock, and Florists' Supplies Merchant Wholesalers E Fluid Milk Manufacturing F Page 9 of 38

10 Fluid Power Cylinder and Actuator Manufacturing C Fluid Power Pump and Motor Manufacturing C Fluid Power Valve and Hose Fitting Manufacturing D Folding Paperboard Box Manufacturing E Food (Health) Supplement Stores C Food Product Machinery Manufacturing C Food Service Contractors D Footwear and Leather Goods Repair D Footwear Manufacturing Other D Footwear Merchant Wholesalers E Forest Nurseries and Gathering of Forest Products D Formal Wear and Costume Rental D Fortune Teller M Fossil Fuel Electric Power Generation E Framing Contractors E Freestanding Ambulatory Surgical and Emergency Centers C Freight Transportation Arrangement A Fresh and Frozen Seafood Processing F Fresh Fruit and Vegetable Merchant Wholesalers E Frozen Cakes, Pies, and Other Pastries Manufacturing F Frozen Fruit, Juice, and Vegetable Manufacturing F Frozen Specialty Food Manufacturing F Fruit and Tree Nut Combination Farming F Fruit and Vegetable Canning F Fruit and Vegetable Markets F Fuel Dealers Other D Full Service Restaurants D Funeral Homes and Funeral Services B Fur and Leather Apparel Manufacturing D Fur Bearing Animal and Rabbit Production F Furniture Merchant Wholesalers E Furniture Stores C Gambling Industries Other B Game, Toy, and Children's Vehicle Manufacturing B Gasket, Packing, and Sealing Device Manufacturing B Gasoline Engine and Engine Parts Manufacturing D Gasoline Stations with Convenience Stores C General Automotive Repair C General Freight Trucking, Local C General Freight Trucking, Long Distance Less Than Truckload C Page 10 of 38

11 General Freight Trucking, Long Distance Truckload C General Line Grocery Merchant Wholesalers E General Medical and Surgical Hospitals C General Merchandise Stores all other C General Rental Centers C General Warehousing and Storage F Geophysical Surveying and Mapping Services A Gift, Novelty, and Souvenir Stores B Glass and Glazing Contractors E Glass Container Manufacturing C Glass Product Manufacturing Made of Purchased Glass C Glove and Mitten Manufacturing D Goat Farming F Gold Ore Mining C Golf Courses and Country Clubs B Grain and Field Bean Merchant Wholesalers E Grain Farming all other F Grape Vineyards F Graphic Design Services A Gravure Printing Commercial D Greeting Card Publishers B Grocery and Related Products Merchant Wholesalers Other E Ground or Treated Mineral and Earth Manufacturing C Guided Missile and Space Vehicle Manufacturing D Guided Missile and Space Vehicle Propulsion Unit and Propulsion Unit Parts Manufacturing D Gum and Wood Chemical Manufacturing C Gypsum Product Manufacturing C Hand and Edge Tool Manufacturing D Hardware Manufacturing D Hardware Merchant Wholesalers E Hardware Stores C Hardwood Veneer and Plywood Manufacturing F Hat, Cap, and Millinery Manufacturing D Hay Farming F Hazardous Waste Collection F Hazardous Waste Treatment and Disposal F Health and Personal Care Stores all other C Health and Welfare Funds B Heating and Air Conditioning Contractors E Page 11 of 38

12 Heating Equipment (except Warm Air Furnaces) Manufacturing C Heating Oil Dealers D Heavy and Civil Engineering Construction Other D Heavy Duty Truck Manufacturing D Highway, Street, and Bridge Construction D Historical Sites C HMO Medical Centers C Hobby, Toy, and Game Stores B Hog and Pig Farming F Home and Garden Equipment Repair and Maintenance D Home Centers C Home Furnishing Merchant Wholesalers E Home Furnishings Stores all other C Home Health Care Services C Home Health Equipment Rental D Homes for the Elderly D Horses and Other Equine Production F Hotels (except Casino Hotels) and Motels C House Slipper Manufacturing D Household Appliance Stores B Household Cooking Appliance Manufacturing C Household Furniture (except Wood and Metal) Manufacturing C Household Laundry Equipment Manufacturing C Household Refrigerator and Home Freezer Manufacturing C Household Vacuum Cleaner Manufacturing C Human Resources Consulting Services A Hunting and Trapping E Hydroelectric Power Generation E Ice Cream and Frozen Dessert Manufacturing F Ice Manufacturing E In Vitro Diagnostic Substance Manufacturing C Independent Artists, Writers, and Performers B Industrial and Commercial Fan and Blower Manufacturing C Industrial and Personal Service Paper Merchant Wholesalers E Industrial Building Construction E Industrial Design Services A Industrial Gas Manufacturing C Industrial Launderers B Industrial Machinery and Equipment Merchant Wholesalers E Page 12 of 38

13 Industrial Machinery Manufacturing all other C Industrial Mold Manufacturing C Industrial Pattern Manufacturing D Industrial Process Furnace and Oven Manufacturing C Industrial Sand Mining C Industrial Supplies Merchant Wholesalers E Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing C Industrial Valve Manufacturing D Infants' Cut and Sew Apparel Manufacturing D Information Services all other A Inland Water Freight Transportation B Inland Water Passenger Transportation B Inorganic Basic Chemical Manufacturing all other C Inorganic Dye and Pigment Manufacturing C Institutional Furniture Manufacturing C Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables C Insurance Agencies and Brokerages B Insurance Related Activities all other B Integrated Record Production/Distribution A Interior Design Services A International Trade Financing U Internet Publishing and Broadcasting and Web Search Portals A Interurban and Rural Bus Transportation B Investigation Services C Investment Advice B Investment Banking and Securities Dealing B Iron and Steel Forging D Iron and Steel Mills C Iron and Steel Pipe and Tube Manufacturing from Purchased Steel C Iron Foundries C Iron Ore Mining C Irradiation Apparatus Manufacturing C Janitorial Services C Jewelers' Material and Lapidary Work Manufacturing B Jewelry (except Costume) Manufacturing B Jewelry Stores B C Page 13 of 38

14 Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers E Junior Colleges D Kaolin and Ball Clay Mining C Kidney Dialysis Centers C Kitchen Utensil, Pot, and Pan Manufacturing D Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses E Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing D Land Subdivision D Landscape Architectural Services C Landscaping Services C Language Schools D Laundry, Dry cleaning, and Pressing Machine Manufacturing Commercial C Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing C Lawyers - Exemptions may apply see Code of AL C Lead Ore and Zinc Ore Mining C Lead Pencil and Art Good Manufacturing B Leather and Hide Tanning and Finishing D Leather Good and Allied Product Manufacturing all other D Legal Services all other C Lessors of Mini warehouses and Self Storage Units B Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) C Lessors of Nonresidential Buildings (except Mini warehouses) B Lessors of Other Real Estate Property B Lessors of Residential Buildings and Dwellings B Libraries and Archives A Light Truck and Utility Vehicle Manufacturing D Lime Manufacturing C Limited Service Restaurants D Limousine Service J Line Haul Railroads B Linen Supply B Liquefied Petroleum Gas (Bottled Gas) Dealers D Lithographic Printing Commercial D Livestock Merchant Wholesalers E Local Messengers and Local Delivery C Locksmiths C Logging D Page 14 of 38

15 LOUNGE RETAIL LIQUOR CLASS I Must also purchase Beer On/Off Premise(912.00), Wine On/Off Premise (912.02) and Drinking Establishment License (722410) H 912E Luggage and Leather Goods Stores B Luggage Manufacturing D Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers E Machine Shops D Machine Tool (Metal Cutting Types) Manufacturing C Machine Tool (Metal Forming Types) Manufacturing C Magnetic and Optical Recording Media Manufacturing C Mail Order Houses D Malt Manufacturing F Manifold Business Forms Printing D Manufactured (Mobile) Home Dealers B Manufactured Home (Mobile Home) Manufacturing F Marinas B Marine Cargo Handling A Marketing Consulting Services A Marketing Research and Public Opinion Polling A Marking Device Manufacturing B Masonry Contractors E Materials Recovery Facilities F Mattress Manufacturing C Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing F Measuring and Dispensing Pump Manufacturing C Meat and Meat Product Merchant Wholesalers E Meat Markets F Meat Processed from Carcasses F Mechanical Power Transmission Equipment Manufacturing C Media Buying Agencies A Media Representatives A Medical Laboratories C Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers E Medicinal and Botanical Manufacturing C Men's and Boys' Clothing and Furnishings Merchant Wholesalers E Men's and Boys' Cut and Sew Apparel Contractors D Men's and Boys' Cut and Sew Other Outerwear Manufacturing D Men's and Boys' Cut and Sew Shirt (except Work Shirt) Manufacturing D Men's and Boys' Cut and Sew Suit, Coat, and Overcoat Manufacturing D Page 15 of 38

16 Men's and Boys' Cut and Sew Trouser, Slack, and Jean Manufacturing D Men's and Boys' Cut and Sew Underwear and Nightwear Manufacturing D Men's and Boys' Cut and Sew Work Clothing Manufacturing D Men's and Boys' Neckwear Manufacturing D Men's Clothing Stores B Men's Footwear (except Athletic) Manufacturing D Mental Health Practitioners (except Physicians) C Metal Can Manufacturing D Metal Coating, Engraving (except Jewelry and Silverware), and Allied Services to Manufacturers D Metal Heat Treating D Metal Household Furniture Manufacturing C Metal Ore Mining all other C Metal Service Centers and Other Metal Merchant Wholesalers E Metal Stamping D Metal Tank (Heavy Gauge) Manufacturing D Metal Window and Door Manufacturing D Military Armored Vehicle, Tank, and Tank Component Manufacturing D Mineral Wool Manufacturing C Mining Machinery and Equipment Manufacturing C Miscellaneous Ambulatory Health Care Services all other C Miscellaneous Chemical Product and Preparation Manufacturing all other C Miscellaneous Crop Farming all other F Miscellaneous Durable Goods Merchant Wholesalers Other E Miscellaneous Electrical Equipment and Component Manufacturing all other C Miscellaneous Fabricated Metal Product Manufacturing all other D Miscellaneous Financial Investment Activities A Miscellaneous Food Manufacturing all other F Miscellaneous General Purpose Machinery Manufacturing all other C Miscellaneous Intermediation B Miscellaneous Manufacturing all other B Miscellaneous Nondurable Goods Merchant Wholesalers Other E Miscellaneous Nonmetallic Mineral Product Manufacturing all other C Miscellaneous Schools and Instruction all other D Miscellaneous Store Retailers (except Tobacco Stores) all other B Miscellaneous Textile Product Mills all other E Miscellaneous Waste Management Services all other F Miscellaneous Wood Product Manufacturing all other F Page 16 of 38

17 Mixed Mode Transit Systems B Mobile Food Services C Monetary Authorities Central Bank A Mortgage and Nonmortgage Loan Brokers A Motion Picture and Video Distribution A Motion Picture and Video Industries Other A Motion Picture and Video Production A Motion Picture Theaters (except Drive Ins) A Motor and Generator Manufacturing C Motor Home Manufacturing D Motor Vehicle Air Conditioning Manufacturing D Motor Vehicle Body Manufacturing D Motor Vehicle Brake System Manufacturing D Motor Vehicle Dealers all other D Motor Vehicle Metal Stamping D Motor Vehicle Parts (Used) Merchant Wholesalers E Motor Vehicle Parts Manufacturing all other D Motor Vehicle Seating and Interior Trim Manufacturing D Motor Vehicle Steering and Suspension Components (except Spring) Manufacturing Motor Vehicle Supplies and New Parts Merchant Wholesalers E Motor Vehicle Towing A Motor Vehicle Transmission and Power Train Parts Manufacturing D Motorcycle, ATV, and Personal Watercraft Dealers D Motorcycle, Bicycle, and Parts Manufacturing D Museums C Mushroom Production F Music Publishers A Musical Groups and Artists B Musical Instrument and Supplies Stores B Musical Instrument Manufacturing B Nail Salons B Narrow Fabric Mills E Natural Gas Distribution E Natural Gas Liquid Extraction C Nature Parks and Other Similar Institutions C Navigational Services to Shipping A New Car Dealers D New Housing Operative Builders E D Page 17 of 38

18 New Multifamily Housing Construction (except Operative Builders) E New Single Family Housing Construction (except Operative Builders) E News Dealers and Newsstands B News Syndicates A Newspaper Publishers B Newsprint Mills E Nitrogenous Fertilizer Manufacturing C Non cellulosic Organic Fiber Manufacturing C Non chocolate Confectionery Manufacturing F Non clay Refractory Manufacturing C Non depository Credit Intermediation all other A Non folding Sanitary Food Container Manufacturing E Non Profit Organizations Z Non upholstered Wood Household Furniture Manufacturing C Noncurrent Carrying Wiring Device Manufacturing C Nonferrous (except Aluminum) Die Casting Foundries C Nonferrous Forging D Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding C Nonmetallic Mineral Mining all other C Nonresidential Property Managers B Nonscheduled Chartered Freight Air Transportation B Nonscheduled Chartered Passenger Air Transportation B Nonwoven Fabric Mills E Notaries C Nuclear Electric Power Generation E Nursery and Tree Production F Nursery, Garden Center, and Farm Supply Stores C Nursing Care Facilities C Office Administrative Services B Office Equipment Merchant Wholesalers E Office Furniture (except Wood) Manufacturing C Office Machinery and Equipment Rental and Leasing C Office Machinery Manufacturing C Office Supplies and Stationery Stores C Offices of All Other Miscellaneous Health Practitioners C Offices of Bank Holding Companies B Offices of Other Holding Companies B Oil and Gas Field Machinery and Equipment Manufacturing C Oil and Gas Pipeline and Related Structures Construction D Page 18 of 38

19 Oilseed (except Soybean) Farming F Oilseed and Grain Combination Farming F One Hour Photo finishing B Open End Investment Funds B Ophthalmic Goods Manufacturing B Ophthalmic Goods Merchant Wholesalers E Optical Goods Stores C Optical Instrument and Lens Manufacturing C Optometrists - Exemptions may apply see Code of AL C Orange Groves F Organic Basic Chemical Manufacturing all other C Ornamental and Architectural Metal Work Manufacturing D Other Accounting Services C Other Activities Related to Credit Intermediation B Other Apparel Accessories and Other Apparel Manufacturing D Other Commercial and Industrial Machinery and Equipment Rental and Leasing Other Commercial and Service Industry Machinery Manufacturing C Other Commercial Equipment Merchant Wholesalers E Other Commercial Printing D Other Communication and Energy Wire Manufacturing C Other Communications Equipment Manufacturing C Other Community Housing Services E Other Computer Peripheral Equipment Manufacturing C Other Computer Related Services A Other Concrete Product Manufacturing C Other Construction Material Merchant Wholesalers E Other Crushed and Broken Stone Mining and Quarrying C Other Depository Credit Intermediation U Other Direct Insurance (except Life, Health, and Medical) Carriers A Other Electric Power Generation E Other Electronic and Precision Equipment Repair and Maintenance B Other Electronic Component Manufacturing C Other Electronic Parts and Equipment Merchant Wholesalers E Other Engine Equipment Manufacturing C Other Fabricated Wire Product Manufacturing D Other Farm Product Raw Material Merchant Wholesalers E Other Financial Vehicles A Other Food Crops Grown Under Cover F C Page 19 of 38

20 Other Foundation, Structure, and Building Exterior Contractors E Other Gasoline Stations C Other Guided Missile and Space Vehicle Parts and Auxiliary Equipment Manufacturing D Other Hosiery and Sock Mills D Other Household Textile Product Mills E Other Individual and Family Services E Other Insurance Funds B Other Knit Fabric and Lace Mills E Other Lighting Equipment Manufacturing C Other Major Household Appliance Manufacturing C Other Management Consulting Services A Other Marine Fishing E Other Measuring and Controlling Device Manufacturing C Other Metal Container Manufacturing D Other Metal Valve and Pipe Fitting Manufacturing D Other Metalworking Machinery Manufacturing C Other Millwork (including Flooring) F Other Motor Vehicle Electrical and Electronic Equipment Manufacturing D Other Non citrus Fruit Farming F Other Nonferrous Foundries (except Die Casting) C Other Nonhazardous Waste Treatment and Disposal F Other Nonscheduled Air Transportation B Other Oilseed Processing F Other Ordnance and Accessories Manufacturing D Other Performing Arts Companies B Other Personal and Household Goods Repair and Maintenance D Other Pressed and Blown Glass and Glassware Manufacturing C Other Professional Equipment and Supplies Merchant Wholesalers E Other Scientific and Technical Consulting Services A Other Services Related to Advertising A Other Services to Buildings and Dwellings C Other Spectator Sports B Other Structural Clay Product Manufacturing C Other Support Activities for Air Transportation A Other Support Activities for Road Transportation A Other Support Activities for Water Transportation A Other Technical and Trade Schools D Other Urban Transit Systems B Other Vegetable (except Potato) and Melon Farming F Page 20 of 38

21 Outdoor Power Equipment Stores C Outerwear Knitting Mills D Outpatient Care Centers all other C Outpatient Mental Health and Substance Abuse Centers C Overhead Traveling Crane, Hoist, and Monorail System Manufacturing C 912F 05 PACKAGE STORE LIQUOR CLASS II Must also purchase, Beer Off Premise (912.01) and Wine Off (912.03) and Beer Wine and Liquor Stores Retail (445310) H Packaged Frozen Food Merchant Wholesalers E Packaging and Labeling Services C Packaging Machinery Manufacturing C Packing and Crating A Paint and Coating Manufacturing C Paint and Wallpaper Stores C Paint, Varnish, and Supplies Merchant Wholesalers E Painting and Wall Covering Contractors E Paper (except Newsprint) Mills E Paper Industry Machinery Manufacturing C Paperboard Mills E Parking Lots and Garages B Passenger Car Leasing D Passenger Car Rental D Payroll Services C Peanut Farming F Pen and Mechanical Pencil Manufacturing B Pension Funds B Periodical Publishers B Perishable Prepared Food Manufacturing F Personal Care Services Other B Personal Leather Good (except Women's Handbag and Purse) Manufacturing D Personal Services Not Elsewhere Classified B Pesticide and Other Agricultural Chemical Manufacturing C Pet and Pet Supplies Stores B Pet Care (except Veterinary) Services B Petrochemical Manufacturing C Petroleum and Coal Products Manufacturing all other C Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals) E Petroleum Bulk Stations and Terminals E Petroleum Lubricating Oil and Grease Manufacturing C Page 21 of 38

22 Petroleum Refineries C Pharmaceutical Preparation Manufacturing C Pharmacies and Drug Stores C Phosphate Rock Mining C Phosphatic Fertilizer Manufacturing C Photofinishing Laboratories (except One Hour) B Photographic and Photocopying Equipment Manufacturing C Photographic Equipment and Supplies Merchant Wholesalers E Photographic Film, Paper, Plate, and Chemical Manufacturing C Photography Commercial A Photography Studios, Portrait A Physical, Occupational and Speech Therapists, and Audiologists C Physicians (except Mental Health Specialists) C Physicians, Mental Health Specialists C Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers E Pipeline Transportation all other C Pipeline Transportation of Crude Oil C Pipeline Transportation of Natural Gas C Pipeline Transportation of Refined Petroleum Products C Plastics and Rubber Industry Machinery Manufacturing C Plastics Bag and Pouch Manufacturing D Plastics Bottle Manufacturing D Plastics Material and Resin Manufacturing C Plastics Materials and Basic Forms and Shapes Merchant Wholesalers E Plastics Packaging Film and Sheet (including Laminated) Manufacturing D Plastics Pipe and Pipe Fitting Manufacturing D Plastics Plumbing Fixture Manufacturing D Plastics Product Manufacturing all other D Plate Work Manufacturing D Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers E Plumbing Contractors E Plumbing Fixture Fitting and Trim Manufacturing D Podiatrists C Polish and Other Sanitation Good Manufacturing C Polystyrene Foam Product Manufacturing D Porcelain Electrical Supply Manufacturing C Port and Harbor Operations A Page 22 of 38

23 Portfolio Management B Postal Service A Postharvest Crop Activities (except Cotton Ginning) F Potash, Soda, and Borate Mineral Mining C Potato Farming F Poultry and Poultry Product Merchant Wholesalers E Poultry Hatcheries F Poultry Processing F Poultry Production Other F Poured Concrete Foundation and Structure Contractors E Powder Metallurgy Part Manufacturing D Power and Communication Line and Related Structures Construction D Power Boiler and Heat Exchanger Manufacturing D Power Driven Hand tool Manufacturing C Power, Distribution, and Specialty Transformer Manufacturing C Precision Turned Product Manufacturing D Prefabricated Metal Building and Component Manufacturing D Prefabricated Wood Building Manufacturing F Prepress Services D Prerecorded Compact Disc (except Software), Tape, and Record Reproducing C Prerecorded Tape, Compact Disc, and Record Stores B Primary Aluminum Production C Primary Battery Manufacturing C Primary Smelting and Refining of Copper C Primary Smelting and Refining of Nonferrous Metal (except Copper and Aluminum) Printed Circuit Assembly (Electronic Assembly) Manufacturing C Printing and Writing Paper Merchant Wholesalers E Printing Ink Manufacturing C Printing Machinery and Equipment Manufacturing C Private Mail Centers B Process, Physical Distribution, and Logistics Consulting Services A Professional and Management Development Training D Professional Employer Organizations B Professional, Scientific, and Technical Services all other A Promoters of Performing Arts, Sports, and Similar Events with Facilities B Promoters of Performing Arts, Sports, and Similar Events without Facilities B Psychiatric and Substance Abuse Hospitals C C Page 23 of 38

24 Public Relations Agencies A Publishers all other B Pulp Mills E Pump and Pumping Equipment Manufacturing C Quick Printing D Racetracks B Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing C Radio Networks B Radio Stations B Radio, Television, and Other Electronics Stores B Railroad Rolling Stock Manufacturing D Re upholstery and Furniture Repair D Ready Mix Concrete Manufacturing C Real Estate Agents and Brokers B Real Estate Appraisers B Real Estate Credit U Real Estate Other Activities Related to B Reconstituted Wood Product Manufacturing F Record Production A Recreational and Vacation Camps (except Campgrounds) E Recreational Goods Rental D Recreational Vehicle Dealers D Recyclable Material Merchant Wholesalers E Refrigerated Warehousing and Storage F Refrigeration Equipment and Supplies Merchant Wholesalers E Reinsurance Carriers A Relay and Industrial Control Manufacturing C Remediation Services F Rendering and Meat Byproduct Processing F Repossession Services B Reseach and Development in the Physical, Engineering, and Life Sciences (except Biotechnology) A Research and Development in Biotechnology A Research and Development in the Social Sciences and Humanities A Residential Care Facilities Other D Residential Electric Lighting Fixture Manufacturing C Residential Mental Health and Substance Abuse Facilities C Residential Mental Retardation Facilities C Residential Property Managers B Page 24 of 38

25 Residential Remodelers E Resilient Floor Covering Manufacturing D 912G 06 RESTAURANT RETAIL LIQUOR Must also purchase Beer On/Off Premise(912.00), Wine On/Off Premise (912.02) and Restaurant Retail (722110) H Retail Bakeries F Rice Farming F Rice Milling F Roasted Nuts and Peanut Butter Manufacturing F Rolled Steel Shape Manufacturing C Rolling Mill Machinery and Equipment Manufacturing C Roofing Contractors E Roofing, Siding, and Insulation Material Merchant Wholesalers E Rooming and Boarding Houses E Rope, Cordage, and Twine Mills E Rubber and Plastics Footwear Manufacturing D Rubber and Plastics Hoses and Belting Manufacturing D Rubber Product Manufacturing all other D Rubber Product Manufacturing for Mechanical Use D RV (Recreational Vehicle) Parks and Campgrounds E Sales Financing U Sanitary Paper Product Manufacturing E Satellite Telecommunications K Savings Institutions ATM or Branch Location U Savings Institutions Main Branch U Saw Blade and Handsaw Manufacturing D Sawmill and Woodworking Machinery Manufacturing C Sawmills F Scale and Balance Manufacturing C Scenic and Sightseeing Transportation, Land A Scenic and Sightseeing Transportation, Other A Scenic and Sightseeing Transportation, Water A Scheduled Freight Air Transportation B Scheduled Passenger Air Transportation B Schiffli Machine Embroidery E School and Employee Bus Transportation B Screen Printing Commercial D Seafood Canning F Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing C Secondary Market Financing U Page 25 of 38

26 Secondary Smelting and Alloying of Aluminum C Secondary Smelting, Refining, and Alloying of Copper C Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum) C Securities and Commodity Exchanges B Securities Brokerage B Security Guards and Patrol Services C Security Systems Services (except Locksmiths) C Semiconductor and Related Device Manufacturing C Semiconductor Machinery Manufacturing C Septic Tank and Related Services F Service Establishment Equipment and Supplies Merchant Wholesalers E Services for the Elderly and Persons with Disabilities E Setup Paperboard Box Manufacturing E Sewage Treatment Facilities E Sewing, Needlework, and Piece Goods Stores B Sheep Farming F Sheer Hosiery Mills D Sheet Metal Work Manufacturing D Shellfish Farming F Shellfish Fishing E Ship Building and Repairing D Shoe Stores B Short Line Railroads B Showcase, Partition, Shelving, and Locker Manufacturing C Siding Contractors E Sign Manufacturing B Silver Ore Mining C Silverware and Hollowware Manufacturing B Site Preparation Contractors E Skiing Facilities B Small Arms Ammunition Manufacturing D Small Arms Manufacturing D Snack and Nonalcoholic Beverage Bars D Snack Food Manufacturing Other F Soap and Other Detergent Manufacturing C Soft Drink Manufacturing E Software Publishers B Software Reproducing C Softwood Veneer and Plywood Manufacturing F Page 26 of 38

27 Soil Preparation, Planting, and Cultivating F Solid Waste Collection F Solid Waste Combustors and Incinerators F Solid Waste Landfill F Sound Recording Industries Other A Sound Recording Studios A Soybean Farming F Soybean Processing F Special Die and Tool, Die Set, Jig, and Fixture Manufacturing C Special Events L Special Needs Transportation B Specialized Design Services Other A Specialized Freight (except Used Goods) Trucking, Local C Specialized Freight (except Used Goods) Trucking, Long Distance C Specialty (except Psychiatric and Substance Abuse) Hospitals C Specialty Canning F Specialty Food Stores all other F Specialty Trade Contractors all other E Speed Changer, Industrial High Speed Drive and Gear Manufacturing C Spice and Extract Manufacturing F Sporting and Athletic Goods Manufacturing B Sporting and Recreational Goods and Supplies Merchant Wholesalers E Sporting Goods Stores B Sports and Recreation Instruction D Sports Teams and Clubs B Spring (Heavy Gauge) Manufacturing D Spring (Light Gauge) Manufacturing D Stationery and Office Supplies Merchant Wholesalers E Stationery, Tablet, and Related Product Manufacturing E Steam and Air Conditioning Supply E Steel Foundries (except Investment) C Steel Investment Foundries C Steel Wire Drawing C Storage Battery Manufacturing C Strawberry Farming F Structural Steel and Precast Concrete Contractors E Sugar Beet Farming F Sugarcane Farming F Sugarcane Mills F Page 27 of 38

28 Supermarkets and Other Grocery (except Convenience) Stores F Support Activities for Animal Production F Support Activities for Coal Mining C Support Activities for Forestry F Support Activities for Metal Mining C Support Activities for Nonmetallic Minerals (except Fuels) C Support Activities for Oil and Gas Operations C Support Activities for Rail Transportation A Support Activities for Transportation all other A Support Services all other C Surface Active Agent Manufacturing C Surface Coated Paper board Manufacturing E Surgical and Medical Instrument Manufacturing B Surgical Appliance and Supplies Manufacturing B Surveying and Mapping (except Geophysical) Services A Switchgear and Switchboard Apparatus Manufacturing C Synthetic Organic Dye and Pigment Manufacturing C Synthetic Rubber Manufacturing C 912D 03 TABLE WINE OFF PREMISE ONLY H 912C 02 TABLE WINE ON / OFF PREMISE H Tax Preparation Services C Taxi Service J Tele production and Other Postproduction Services A Telecommunications all other K Telecommunications Resellers K Telemarketing Bureaus and Other Contact Centers B Telephone Answering Services B Telephone Apparatus Manufacturing C Television Broadcasting B Temporary Help Services B Temporary Shelters E Testing Laboratories A Textile and Fabric Finishing (except Broad woven Fabric) Mills E Textile Bag Mills E Textile Machinery Manufacturing C Theater Companies and Dinner Theaters B Third Party Administration of Insurance and Pension Funds B Thread Mills E Tile and Terrazzo Contractors E Timber Tract Operations D Page 28 of 38