A. Administrative Headquarters. Any business operation where the principal business transacted consists of providing administrative or management-related services to other locations where the operations of the business are conducted which lead more directly to the production of gross receipts. Administrative or management-related services include but are not limited to, record keeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarter services.

B. Contractors. Any person who undertakes or offers to undertake to or purports to have the capacity to undertake to or submits a bid to, or does by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof. Any person whose operations as such are the performance of construction work requiring special skill and the use of specialized building trades or craft, whose principal contracting business involves serving as a subcontractor or specialty contractor to a general contractor.

C. Manufacturing. Any person conducting, managing or carrying on a business consisting mainly of manufacturing, packing or processing any goods, wares, merchandise or produce.

D. Miscellaneous. Any person engaged in a business not specifically taxed by other provisions of this chapter and not otherwise exempt.

E. Production/Film Making. Any person, grouped, association, partnership, firm or corporation involved in the shooting of films, commercials, television series or related visual programs utilizing city streets, facilities or other locations as a backdrop for the audio and/or visual program.

F. Professionals. Any person, group, association, partnership, firm or corporation engaged in a profession or vocation licensed by the state, related to a licensed profession or vocation, and/or requiring a period of specialized training including, but not limited to, physicians, dentists, attorneys, real estate brokers, real estate appraisers, and accountants.

G. Public Utility. Any person, excluding government agencies, engaged in the business of providing utility services to the general public or to private businesses including such services as electrical, gas, sanitary, refuse, cable television and telephone.

H. Recreation and Entertainment. Any person engaged in the business of providing directly recreation, entertainment, amusement or card room services not specifically identified or defined elsewhere in this section.

I. Rental of Nonresidential Property. Any person engaged in the business of renting or letting a building or structure to a tenant for purposes of conducting business (i.e., commercial retail space, office buildings, warehouses, industrial uses and other nonresidential uses). This classification includes property owners and those who are in the business of leasing space for the express purpose of subletting. Leasing agents and property managers are included under the services classification.

J. Rental of Residential Property. Any person engaged in the business of renting or letting five or more attached residential units for purposes of dwelling, sleeping or lodging (i.e., apartments, boarding houses and other residential property rentals). This classification does not include hotels, motels, bed and breakfast, or campgrounds which are classified under services.

K. Retailing. Any person conducting, managing or carrying on the business consisting mainly of selling at retail any goods.

L. Seasonal Sales. Any person engaged in a temporary or transient business in the city, selling or offering for sale goods, wares, merchandise, food or food products, plants or plant products, beverages, holiday or special wares, or any other article of value, with the intention of conducting such business for a period not to exceed one hundred twenty days in any calendar year. This classification does not include transient or itinerant business activity classified under transient sales.

M. Services. Any business providing services, repairs or improvements to or on real and personal property; renting or leasing personal property to businesses or persons, including the rental of vehicles; operating a hotel or motel; or providing services to persons including but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios. This classification excludes any business activity specifically identified and defined elsewhere in this section.

N. Special Events. Any activity or event or recreational, educational, information or other intent that is of short duration and non-permanent such as, but not limited to, carnivals, circuses, flea markets, home and garden shows, parades, and informational conventions.

O. Transient Sales. Any person conducting, managing, or carrying on business as a peddler, itinerant vendor, itinerant photographer or solicitor as further defined under Chapter 6.32.

P. Transportation of Persons and Goods. Any person engaged in the transportation of goods and/or persons to, from or within the city not otherwise specifically taxed under the provisions of this ordinance nor specifically exempt under federal or state laws. Examples of such activities include but are not limited to, taxis, limousine services, bus services, private transit operators, and delivery trucks. This classification does not include rental or leasing of motor vehicles to businesses or persons which is classified under services.

Q. Wholesaling and Suppliers. Any person conducting, managing or carrying on the business consisting mainly of selling at wholesale any goods or supplying other businesses with goods.