Tax Classification Variance Table 9.9.19

1 First Three (3) Digit of NACIS CODEG ross Receipt Tax RateEmployee FeeDescription of Primary Business ActivityTax $ Crop $ Animal $ Forestry and $ Fishing, Hunting and $ Crop Production Support $ Forestry Support $ Oil and Gas $ Metal Ore $ Mining Support $ Electric, Gas, and Sanitary $ Construction Building, Developing and General $ Heavy Construction Other Than Building $ Construction Special Trade $ Manufacturing $ Manufacturing Beverage and Tobacco $ Manufacturing Textile $ Manufacturing Textile Product $ Manufacturing $ Manufacturing Leather and Leather $ Manufacturing Lumber and Wood Products, Excepts $ Manufacturing Paper and Allied $ Manufacturing Printing.

2 Publishing and Allied $ Manufacturing Petroleum and Coal $ Manufacturing Chemicals and Allied $ Manufacturing Plastics and Rubber $ Manufacturing Stone, Clay, Glass and Concrete $ Manufacturing Primary Metal $ Manufacturing Fabricated Metal Products, Except Machinery & $ Manufacturing Machinery, Except $ Manufacturing Computer and Electronic $ Manufacturing Electrical Equipment, Appliance and $ Manufacturing Transportation $ Manufacturing furniture and $ Manufacturing Miscellaneous Manufacturing $ Wholesale Trade Durable $ Wholesale Trade Nondurable $ Retail Trade Motor Vehicle Parts $ Retail Trade Home furniture , Furnishings, and Equipment $ Retail Trade Electronics and Appliance $ Retail Trade Building Materials, Hardware.

3 garden Supply $ Retail Trade Food $ Retail Trade Health and Personal Care $ Retail Trade Gasoline Service $ Retail Trade Apparel and Accessory $ Retail Trade Sporting Goods, Hobby, Book and Music $ Retail Trade General Merchandise $ Retail Trade Miscellaneous $ Retail Trade Nonstore Retailers, Not Elsewhere $ Air $ Railroad $ Water $ Truck $ Transit and Ground Passenger $ Pipeline Transportation, Except Natural $ Scenic and Sightseeing $ Transportation Support $ Couriers and $ Warehousing and $ Publishing Industries5 DEKALB COUNTY BUSINESS OCCUPATION TAX TABLEPage 1 of 2 First Three (3) Digit of NACIS CODEG ross Receipt Tax RateEmployee FeeDescription of Primary Business ActivityTax $ Motion Pictures and Sound Recording $ Broadcasting and $ Information and Data Processing $ Credit Intermediation and Related $ Investment and $ Insurance Carriers (Underwrites)

4 $ Funds, Trusts and Other Financial $ Real $ Rental and Leasing $ Lessors of Other Non financial Intangible $ Professional, Scientific and Technical $ Management of Companies and $ Administrative and Support $ Waste Management and Remediation $ Educational $ Health $ $ Nursing and Residential Care $ Social $ Perform Arts, Spectator Sports and Related $ Museums, Historical $ Amusement, Dance, Theater, and $ Hotels, Motels, $ Retail Trade Eating and Drinking $ Repair and $ Drycleaning and Laundry $ Civic and Social $ Private Households6 DEKALB COUNTY BUSINESS OCCUPATION TAX TABLEPage 2 of 2