Business Classification and Coding in San Francisco
The Office of the Treasurer & Tax Collector in San Francisco currently uses two main coding systems to classify businesses.
In 1997, the Standard Industrial Classification (SIC) business coding system was replaced by the North American Industry Classification System (NAICS). This system is the standard used by the federal government and many municipalities in classifying business establishments for the purpose of collecting and analyzing statistical data.
You can view the complete listing of NAICS codes online at: www.census.gov/epcd/www/naics.html
Business Class and PBC (Principal Business Code)
“Business Class” describes a general categorization of business types. These Business Class codes are specific to the City and County of San Francisco.
Commission Merchant or Broker
Hotels, Apartments, etc.
Laundry, Dry Cleaning, Dye Agents, etc.
Personal Property Rental
Other Business Services (most services)
Storage, Freight Forwarding
Telephone, Gas, Electric, Steam, Railroad
Transporting Persons for Hire
Architects and Engineers
Nonprofit Garage Corporations
Fixed Place of Business
A “PBC” (Principal Business Code) provides a more specific indication of business activity. PBCs originated long ago at the federal level but have since been replaced in general usage – first by "SIC Codes" and now by the commonly used "NAICS" (North American Industry Classification System) codes. Both the Business Class and PBC, however, are still required by the City's existing business tax software in order to process a business registration and other tax documents. The table below contains all of the PBC Codes used by the Office of the Treasurer & Tax Collector – sorted by three different methods.