Business Licensing

NAICS Business Classification Index

NAICS is a unique, all-new system for classifying business establishments. It is the first economic classification system to be constructed based on a single economic concept. Economic units that use like processes to produce goods or services are grouped together. This “production-oriented” system means that statistical agencies in the United States will produce data that can be used for measuring productivity, unit labor costs, and the capital intensity of production; constructing input-output relationships; and estimating employment-output relationships and other such statistics that require that inputs and outputs be used together.

NAICS is the first-ever North American industry classification system. The system was developed by the Economic Classification Policy Committee (ECPC), on behalf of the OMB, in cooperation with Statistics Canada and Mexico’s Instituto Nacional de Estadística, Geografía e Informática (INEGI) to provide comparable statistics across the three countries. For the first time, government and business analysts will be able to compare directly industrial production statistics collected and published in the three North American Free Trade Agreement countries. NAICS also provides for increased comparability with the International Standard Industrial Classification System (ISIC, Revision 3), developed and maintained by the United Nations.

NAICS responds to increasing and serious criticism about the SIC. It reflects the structure of today’s economy in the United States, Canada, and Mexico, including the emergence and growth of the service sector and new and advanced technologies. It is a flexible system that allows each country to recognize important industries below the level at which comparable data will be shown for all three countries.

The recognition of NAICS United States as the official classification system to be used by the U.S. statistical agencies is the culmination of a multi-year review by the ECPC of economic classifications, business data users, and future information needs. The publication in early 1999 of Economic Census data based on NAICS will provide the first glimpse of data based on the new system.

This index is not intended to be a complete listing of all types of businesses. It is an aid in finding classifications by common name and reference to the NAICS Code. All businesses not exempt by law which are in the major groups or sectors listed under each rate class are subject to a license tax whether found in the alphabetical index or not. The License Official shall determine the proper classification of a business not listed.

NAICS CodeRate ClassNAICS Sector Description
112Agriculture, Forestry, Fishing and Hunting
2218Electric Utilities (Except Cooperatives)
2211217Electric Cooperatives
22128Gas Utilities
22131Water and Sewage Systems
238Construction (All types)
31-332Manufacturing (All types)
421Wholesale Trade (All types except junk)
4239308Recyclable Material, Junk
44-42Retail Trade (See type)
44118Automobile Dealers
44128Other Motor Vehicle Dealers and Farm Machinery
44131Automotive Parts, Tire Stores
4421Furniture and Home Furnishings
4431Electronics and Appliance Stores
4442Building Material, Garden Equipment and Supply
4451Food and Beverage Stores
4461Health and Personal Care Stores
4471Gasoline Stations
4482Clothing and Accessory Stores
4511Sporting Goods, Hobby, Book, Music Stores
4521General Merchandise Stores
4532Miscellaneous Store Retailers
4541Non store Retailers (Except Peddlers)
454211Vending Machines
454398Peddlers (Direct Selling)
482Transportation (Except Rail)
4828Rail Transportation
492Warehousing and Couriers
5113Information, Newspapers, Publishers
5123Motion Pictures, Theaters, Production, Music, Recording
5153Radio and Television Broadcasting
5194Internet Publishers
51718Telecommunications (Wired)
51728Telecommunications (Cellular)
51758Cable Television
51798Other Telecommunications (Specialized Services)
5182Internet Service providers and Data Processing Services (Online)
5224Consumer Finance, Mortgage Brokers, Credit Card Issuing
(Except Banks and Pawnshops)
5237Security and Commodity Brokers
52412Insurance Carriers
52422Insurance Agencies (Except Brokers for non-admitted insurers)
5257Funds, Trusts and Other Financial Vehicles
537Real Estate and Rental
547Professional, Scientific, and Technical Services
554Management of Companies and Enterprises
562Administrative and Support, Waste Management and Remediation Services
613Education Services
623Health Care and Social Assistance
7112Arts, Sports and Promoters of Events
711198Carnivals, Circuses
7121Museums, Historical Sites, Zoos, Gardens
7133Amusement and Recreation (Except coin-operated Machines and Gambling)
71318Amusement Arcades (Except Gambling [Sec. 12-21-2720 (A)(1) and (2)])
71328Non payout Amusement Machines [Sec. 12-21-2720(A)(3)]
7132908Bingo Halls, Parlors
7139908Billiard Parlor, Pool Tables
7212Accommodation, Hotel, Motel, Inn, Camp
7221Eating Places, Food Services, Restaurants, Caterers (Except drinking places)
722418Drinking Places, bars (Alcoholic)
8112Repair and Maintenance Services
8124Personal Care, Barber, Beauty, Laundry
8134Membership Organizations
921Public Administration