To find the 2022 NAICS code associated with your business activity, go to the United States Census Bureau Website. Then return and enter the 2022 NAICS code to search for the corresponding Category from the list below. More than one NAICS code could have the same description and be in the same category. The descriptions below apply to tax year 2025 only.
| Category | NAICS Description | NAICS Code |
|---|---|---|
| 1 | Arts, Entertainment, and Recreation | 71 |
| 1 | Food Services and Drinking Places | 722 |
| 1 | Personal and Laundry Services (except NAICS 812930 - Parking Lots and Garages) | 812 |
| 1 | Religious, Grantmaking, Civic, Professional, and Similar Organizations | 813 |
| 1 | Rental and Leasing Services | 532 |
| 1 | Repair and Maintenance | 811 |
| 1 | Retail Trade | 44 and 45 |
| 1 | Wholesale Trade | 42 |
| 2 | Accommodation | 721 |
| 3 | Facilities Support Services | 5612 |
| 3 | Parking Lots and Garages | 812930 |
| 3 | Real Estate | 531 |
| 3 | Services to Buildings and Dwellings | 5617 |
| 4 | Agriculture, Forestry, Fishing and Hunting | 11 |
| 4 | Business Support Services | 5614 |
| 4 | Employment Services | 5613 |
| 4 | Insurance Carriers and Related Activities | 524 |
| 4 | Investigation and Security Services | 5616 |
| 4 | Manufacturing | 31 and 32 and 33 |
| 4 | Mining, Quarrying, and Oil and Gas Extraction | 21 |
| 4 | Office Administrative Services | 5611 |
| 4 | Other Support Services | 5619 |
| 4 | Public Administration | 92 |
| 4 | Research and Development in Biotechnology (except nanotechnology) | 541714 |
| 4 | Transportation and Warehousing | 48 and 49 |
| 4 | Travel Arrangement and Reservation Services | 5615 |
| 4 | Utilities | 22 |
| 5 | Activities Related to Credit Intermediation | 5223 |
| 5 | All other business activities not otherwise exempt and not elsewhere subjected to a gross receipts tax rate. | N/A |
| 5 | Educational Services | 61 |
| 5 | Healthcare and Social Assistance | 62 |
| 5 | Information | 51 |
| 5 | Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) | 533 |
| 5 | Management of Companies and Enterprises | 55 |
| 5 | Nondepository Credit Intermediation | 5222 |
| 5 | Professional, Scientific, and Technical Services (except NAICS 541714 - Research and Development in Biotechnology (except nanotechnology)) | 54 |
| 5 | Waste Management and Remediation Services | 562 |
| 6 | Depository Credit Intermediation | 5221 |
| 6 | Funds, Trusts, and Other Financial Vehicles | 525 |
| 6 | Monetary Authorities—Central Bank | 521 |
| 6 | Securities, Commodity Contracts, and Other Financial Investments and Related Activities | 523 |
| 7 | Construction | 23 |