Business Classification
| NAICS Code | Business Description | Tax Class |
| 11 | Agriculture, Forestry, Fishing, & Hunting | 2 |
| 23 | Construction | 3 |
| 31-33 | Manufacturing | 2 |
| 42 | Wholesale Trade | 3 |
| 44-45 | Retail Trade | 1 |
| 48-49 | Transportation & Warehousing | 3 |
| 51 | Information | 2 |
| 52 | Finance & Infrastructure | 6 |
| 53 | Real Estate & Rental & Leasing |
5 |
| 54 | Professional, Scientific, & Technical Services | 4 |
| 55 | Management of Companies | 5 |
| 56 | Administrative & Support & Waste Management & Remediation Services | 3 |
| 61 | Educational Services | 3 |
| 62 | Health Care & Social Assistance | 2 |
| 71 | Arts, Entertainment, & Recreation | 3 |
| 72 | Accommodation & Food Services | 3 |
| 81 | Other Services (Except Public Administration) | 2 |
| 92 | Public Administration | 2 |
| Profitability Ratios/Tax Class | Tax rate on Gross Receipts (Per $1,000.00) |
| Class 1 | $0.77 |
| Class 2 | $0.96 |
| Class 3 | $1.15 |
| Class 4 | $1.33 |
| Class 5 | $1.10 |
| Class 6 | $1.68 |
