APPENDIX B: 2023 BUSINESS LICENSE CLASS SCHEDULE BY NAICS CODE

NAICS Sector/Subsector	Industry Sector	Class
11	Agriculture, forestry, hunting and fishing	1
21	Mining	2
22	Utilities	1
31-33	Manufacturing	3
42	Wholesale trade	1
44-45	Retail trade	1
48-49	Transportation and warehousing	1
51	Information	4
52	Finance and insurance	7
53	Real estate and rental and leasing	7
54	Professional, scientific, and technical services	5
55	Management of companies	7
56	Administrative and support and waste management and remediation services	3
61	Educational services	3
62	Health care and social assistance	4
71	Arts, entertainment, and recreation	3
721	Accommodation	1
722	Food services and drinking places	2
81	Other services	4
Class 8	Mandatory or Recommended Subclasses
23	Construction	8.10
482	Rail transportation	8.20
517111	Wired telecommunications carriers	8.30
517112	Wireless telecommunications carriers (except satellite)	8.30
517122	Agents for wireless telecommunications services	8.30
5241	Insurance carriers	8.40
5242	Insurance brokers for non-admitted insurance carriers	8.40
713120	Amusement parks and arcades	8.51
713290	Nonpayout amusement machines	8.52
713990	All other amusement and recreational industries (pool tables)	8.60

 

Note: 2023 Class Schedule is based on a three-year average (2017 - 2019) of IRS statistical data.

(Ord. 17-03-001, passed 3-21-17; Am. Ord. 21-11-03, passed 11-16-21; Am. Ord. passed 3-19-24)