§ 10-33. Services included in classification.

Those rendering a repair, personal or business service or other service subject to the tax prescribed in this division include, but are not limited to, the following:

(1)

Advertising agencies.

(2)

Airports.

(3)

Ambulance services.

(4)

Amusements and recreation services, all types, except those taxed under other divisions of this article.

(5)

Animal hospitals, grooming services, kennels or stables.

(6)

Auctioneers and common criers.

(7)

Automobile driving schools.

(8)

Barbershops, beauty parlors and hairdressing establishments, schools and services.

(9)

Bid or building reporting services.

(10)

Billiard or pool establishments or parlors.

(11)

Blacksmiths or wheelwrights.

(12)

Bondsmen.

(13)

Booking agents or concert managers.

(14)

Bottle exchanges.

(15)

Bowling alleys.

(16)

Brokers, other than real estate or financial brokers.

(17)

Business research and consulting services.

(18)

Chartered clubs.

(19)

Child care attendants or schools.

(20)

Collection agents or agencies.

(21)

Commercial photography, art and graphics.

(22)

Commercial sports.

(23)

Commission merchants.

(24)

Dance halls, studios and schools.

(25)

Data processing; computer and systems development services.

(26)

Developing or enlarging photographs.

(27)

Detective agencies and protective services.

(28)

Drafting services.

(29)

Engraving.

(30)

Erecting, installing, removing or storing awnings.

(31)

Exterminating services, except those constituting contracting under division 2 of this article.

(32)

Freight traffic bureaus.

(33)

Fumigating or disinfecting.

(34)

Funeral services and crematories.

(35)

Golf courses, driving ranges and miniature golf courses.

(36)

Hauling of sand, gravel or dirt.

(37)

Hotels, motels, tourist courts, boarding and rooming houses and transient trailer parks and campsites.

(38)

House cleaning services.

(39)

Impounding lots.

(40)

Information bureaus.

(41)

Instructors, tutors, schools and studios of music, ceramics, art, sewing, sports and the like.

(42)

Interior decorating.

(43)

Janitorial services.

(44)

Laundry cleaning and garment services, including laundries, dry-cleaners, linen supply, diaper service, coin operated laundries and carpet and upholstery cleaning.

(45)

Mailing, messenger and correspondent services.

(46)

Marinas and boat landings.

(47)

Movie theaters and drive-in theaters.

(48)

Nickel plating, chromizing and electroplating.

(49)

Nurse and physician registries.

(50)

Nursing and personal care facilities, including nursing homes, convalescent homes, homes for the retarded, old age homes and rest homes.

(51)

Packing, crating, shipping, hauling or moving goods or chattels for others.

(52)

Parcel delivery services.

(53)

Parking lots, public garages and valet parking.

(54)

Pawnbrokers.

(55)

Personnel services, labor agents and employment bureaus.

(56)

Photographers and photographic services.

(57)

Piano tuning.

(58)

Picture framing and gilding.

(59)

Porter services.

(60)

Press clipping services.

(61)

Printers.

(62)

Private hospitals.

(63)

Promotional agents or agencies.

(64)

Public relations services.

(65)

Renting or leasing any items of tangible personal property.

(66)

Reproduction services.

(67)

Secretarial services.

(68)

Septic tank cleaning.

(69)

Shoe repair, shoe shine and hat repair shops.

(70)

Sign painting, except as taxed under subsection (5) of section 10-17.

(71)

Storage, all types.

(72)

Subdividers and developers.

(73)

Swimming pool maintenance and management.

(74)

Tabulation services.

(75)

Taxidermists.

(76)

Telephone answering services.

(77)

Theaters.

(78)

Theatrical performers, bands and orchestras.

(79)

Towing services.

(80)

Transportation services, including buses and taxicabs.

(81)

Travel bureaus.

(82)

Tree surgeons, trimmers and removal services.

(83)

Turkish, Roman or other like baths or parlors.

(84)

Wake-up services.

(85)

Washing, cleaning or polishing automobiles. (4-21-88, § 67.)