"Retail Businesses" means all businesses that retail merchandise, Berkeley Business License Tax Code R, Retail, except "Restaurants" that are placed in a separate classification defined below. "Retail Businesses" is understood to include all jewelers even if they are classified in Berkeley Business License Tax Code M as "manufacturing jewelers." It also includes all businesses in Berkeley Business License Tax Code G, grocers.

"Restaurant Businesses" include those that prepare and serve food at the request of customers, North American Industry Classification System industry (NAICS) 722. It is also understood to include any bakery that serves food on premises to retail customers, even if it is classified in Berkeley Business License Tax Code M as a "manufacturing bakery."

"Business, Personal and Repair Service Businesses" include those engaged in providing business, personal, transportation, or repair services, Berkeley Business License Tax Code B, except Hair, Nail and Skin Care Services that are placed in a separate classification defined below.

"Hair, Nail and Skin Care Businesses" (NAICS 81211) include those providing appearance care services to individual customers.

"Professional Businesses" include those providing services that require a high degree deal of training or expertise, Berkeley Business License Tax Code P. Examples include attorneys, architects, accountants, engineers, surveyors, therapists and others in a medical/health service field, consultants, real estate brokers, financial advisors, artists and designers.

"Entertainment and Recreation Businesses" include those engaged in providing any form of entertainment, recreation or amusement, Berkeley Business License Tax Code E.

"Financial Businesses or Institutions" include banks, savings and loans, credit unions and other similar businesses. (Ord. 7317-NS § 3 (part), 2013)