This appendix will be updated every odd year based on the latest available IRS statistics.
NAICS Sector/Subsector | Industry Sector | Class |
NAICS Sector/Subsector | Industry Sector | Class |
11 | Agriculture, forestry, hunting and fishing | 1 |
21 | Mining | 2 |
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 | Subclasses | |
23 | Construction | 8.1 |
482 | Rail transportation | 8.2 |
517111 | Wired telecommunications carriers | 8.3 |
517112 | Wireless telecommunications carriers (except satellite) | 8.3 |
517122 | Agents for wireless telecommunications service | 8.3 |
5241 | Insurance carriers | 8.4 |
5242 | Insurance brokers for non-admitted insurance carriers | 8.4 |
713120 | Amusement parks and arcades | 8.51 |
713290 | Nonpayout amusement machines | 8.62 |
713990 | All other amusement and recreational industries (pool tables) | 8.6 |
Class 9 | Optional subclasses | |
531110 | Lessors of residential buildings and dwellings | 9.9 |
Note: 2023 Class Schedule is based on a three-year average (2017 - 2019) of IRS statistical data. | ||
(Ord. 21-14, passed 12-6-21; Am. Ord. 23-15, passed 11–7-23)