CALLAHAN FINANCIAL, LLC

Petroleum Bulk Stations and Terminals

This category includes establishments with bulk liquid storage facilities primarily engaged in the merchant wholesale distribution of crude petroleum and petroleum products, including liquefied petroleum gas.

Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals)

Establishments in this category are primarly engaged in the merchant wholesale distribution of petroleum and petroleum products (except from bulk liquid storage facilities).

Illustrative Examples:

Gasoline merchant wholesalers (except bulk stations, terminals)
Lubricating oil and grease merchant wholesalers (except bulk stations, terminals)
Bottled liquid petroleum gas merchant wholesalers
Fuel oil merchant wholesalers (except bulk stations, terminals)

Offices of Certified Public Accountants

This includes establishments of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices. Offices of certified public accountants (CPAs) may provide one or more of the following accounting services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping, tax return preparation, and payroll processing.

Tax Preparation Services

This includes establishments (except offices of CPAs) engaged in providing tax return preparation services without also providing accounting, bookkeeping, billing, or payroll processing services. Basic knowledge of tax law and filing requirements is required.

Payroll Services

This includes establishments (except offices of CPAs) engaged in the following without also providing accounting, bookkeeping, or billing services: (1) collecting information on hours worked, pay rates, deductions, and other payroll-related data from their clients and (2) using that information to generate paychecks, payroll reports, and tax filings. These establishments may use data processing and tabulating techniques as part of providing their services.

Other Accounting Services

This includes establishments (except offices of CPAs) engaged in providing accounting services (except tax return preparation services only or payroll services only). These establishments may also provide tax return preparation or payroll services. Accountant (except CPA) offices, bookkeeper offices, and billing offices are included in this industry.

Exterminating and Pest Control Services

Establishments in this category are primarly engaged in exterminating and controlling birds, mosquitoes, rodents, termites, and other insects and pests (except for crop production and forestry production). Establishments providing fumigation services are included in this industry.

Janitorial Services

Establishments in this category are primarly engaged in cleaning building interiors, interiors of transportation equipment (e.g., aircraft, rail cars, ships), and/or windows.

Illustrative Examples:

Custodial services
Service station cleaning and degreasing services
Housekeeping (i.e., cleaning) services
Washroom sanitation services
Maid (i.e., cleaning) services

Landscaping Services

This category includes (1) establishments primarily engaged in providing landscape care and maintenance services and/or installing trees, shrubs, plants, lawns, or gardens and (2) establishments primarily engaged in providing these services along with the design of landscape plans and/or the construction (i.e., installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.

Carpet and Upholstery Cleaning Services

Establishments in this category are primarly engaged in cleaning and dyeing used rugs, carpets, and upholstery.

Other Services to Buildings and Dwellings

Establishments in this category are primarly engaged in providing services to buildings and dwellings (except exterminating and pest control; janitorial; landscaping care and maintenance; and carpet and upholstery cleaning).

Illustrative Examples:

Building exterior cleaning services (except sandblasting, window cleaning)
Swimming pool cleaning and maintenance services
Chimney cleaning services
Ventilation duct cleaning services
Drain or gutter cleaning services