(a) Commercial activities include:
(1) Buying, selling, leasing or otherwise providing goods or services.
(2) Operating a transient hotel, except that
(i) a structure or part of any hotel owned or leased by a not-for-profit corporation for the purpose of providing governmentally funded emergency housing is not considered a hotel for purposes of the ICIP; and
(ii) a condominium or timeshare is a transient hotel building for the purposes of the ICIP only where the building, if viewed as a whole and as if it were under single ownership, would qualify as a transient hotel building under the Zoning Resolution. An individual condominium or timeshare unit located in a transient hotel building may qualify for exemption to the extent that the unit is
(A) made available to the general public at large for a minimum of 187 days during the calendar year on terms and dates which are consistent with standards in the hotel industry; and
(B) the unit is not occupied for more than 179 days in any calendar year by:
(I) the owner or any relative of the owner; or
(II) any employee of the owner, or employee of any corporation, partnership, limited liability corporation or other entity owned or controlled by the unit owner.
(3) Operating a theater or other entertainment business.
(4) Manufacturing conducted in a building or individual condominium unit where less than 75 percent of the floor area upon completion of construction is used for manufacturing.
(5) Providing information or services to businesses or investors on a nonprofit, limited profit, or cooperative basis, including operating a stock or commodity exchange, insurance rating bureau, testing service, clearinghouse, wire service, buying service, or private label company or the like.
(6) Computer software development and services, including:
(i) internet and web related activities;
(ii) computer graphics and designs; and
(iii) desk-top publishing.
(7) Other lawful businesses, including governmental or not-for-profit activities.
(8) Repair of equipment and service businesses such as HVAC, plumbing and refrigeration.