AB1003,9,1313 1. 311811 — Retail bakeries.
AB1003,9,1414 3. 445210 — Meat markets.
AB1003,9,1515 4. 445291 — Baked goods stores.
AB1003,9,1616 5. 445292 — Confectionery and nut stores.
AB1003,9,1717 6. 445299 — All other specialty food stores.
AB1003,9,1818 7. 445310 — Beer, wine, and liquor stores.
AB1003,9,1919 8. 446110 — Pharmacies and drug stores.
AB1003,9,2020 9. 446120 — Cosmetics, beauty supplies, and perfume stores.
AB1003,9,2121 10. 446191 — Food (health) supplement stores.
AB1003,9,2222 11. 446199 — All other health and personal care stores.
AB1003,9,2323 12. 447110 — Gasoline stations with convenience stores.
AB1003,9,2424 13. 447190 — Other gasoline stations.
AB1003,9,2525 14. 448110 — Men's clothing stores.
AB1003,10,1
115. 448120 — Women's clothing stores.
AB1003,10,22 16. 448130 — Children's and infants' clothing stores.
AB1003,10,33 17. 448140 — Family clothing stores.
AB1003,10,44 18. 448150 — Clothing accessories stores.
AB1003,10,55 19. 448190 — Other clothing stores.
AB1003,10,66 20. 448210 — Shoe stores.
AB1003,10,77 21. 448310 — Jewelry stores.
AB1003,10,88 22. 448320 — Luggage and leather goods stores.
AB1003,10,99 23. 451110 — Sporting goods stores.
AB1003,10,1010 24. 451120 — Hobby, toy, and game stores.
AB1003,10,1111 25. 451130 — Sewing, needlework, and piece goods stores.
AB1003,10,1212 26. 451211 — Book stores.
AB1003,10,1313 27. 451212 — News dealers and newsstands.
AB1003,10,1414 28. 452111 — Department stores (except discount department stores).
AB1003,10,1515 29. 452112 — Discount department stores.
AB1003,10,1616 29m. 452910 — Warehouse clubs and supercenters.
AB1003,10,1717 30. 452990 — All other general merchandise stores.
AB1003,10,1818 31. 453110 — Florists.
AB1003,10,1919 32. 453210 — Office supplies and stationery stores.
AB1003,10,2020 33. 453220 — Gift, novelty, and souvenir stores.
AB1003,10,2121 34. 453910 — Pet and pet supplies stores.
AB1003,10,2222 35. 453920 — Art dealers.
AB1003,10,2323 36. 453991 — Tobacco stores.
AB1003,10,2424 37. 453998 — All other miscellaneous store retailers (except tobacco stores).
AB1003,10,2525 38. 487110 — Scenic and sightseeing transportation, land.
AB1003,11,1
139. 487210 — Scenic and sightseeing transportation, water.
AB1003,11,22 40. 487990 — Scenic and sightseeing transportation, other.
AB1003,11,33 41. 532292 — Recreational goods rental.
AB1003,11,44 42. 561599 — All other travel arrangement and reservation services.
AB1003,11,55 43. 611620 — Sports and recreation instruction.
AB1003,11,66 44. 611699 — All other miscellaneous schools and instruction.
AB1003,11,77 45. 711110 — Theater companies and dinner theaters.
AB1003,11,88 46. 711120 — Dance companies.
AB1003,11,99 47. 711130 — Musical groups and artists.
AB1003,11,1010 48. 711190 — Other performing arts companies.
AB1003,11,1111 49. 711212 — Racetracks.
AB1003,11,1212 50. 711219 — Other spectator sports.
AB1003,11,1413 51. 711310 — Promoters of performing arts, sports, and similar events with
14facilities.
AB1003,11,1615 52. 711320 — Promoters of performing arts, sports, and similar events without
16facilities.
AB1003,11,1817 53. 711410 — Agents and managers for artists, athletes, entertainers, and
18other public figures.
AB1003,11,1919 54. 711510 — Independent artists, writers, and performers.
AB1003,11,2020 55. 712190 — Nature parks and other similar institutions.
AB1003,11,2121 56. 713110 — Amusement and theme parks.
AB1003,11,2222 57. 713120 — Amusement arcades.
AB1003,11,2323 58. 713210 — Casinos (except casino hotels).
AB1003,11,2424 59. 713290 — Other gambling industries.
AB1003,11,2525 60. 713910 — Golf courses and country clubs.
AB1003,12,1
161. 713920 — Skiing facilities.
AB1003,12,22 62. 713990 — All other amusement and recreation industries.
AB1003,12,33 63. 713940 — Fitness and recreational sports centers.
AB1003,12,44 64. 721110 — Hotels (except casino hotels) and motels.
AB1003,12,55 65. 721120 — Casino hotels.
AB1003,12,66 66. 721191 — Bed-and-breakfast inns.
AB1003,12,77 67. 721199 — All other traveler accommodation.
AB1003,12,88 68. 721211 — RV (recreational vehicle) parks and campgrounds.
AB1003,12,99 69. 721214 — Recreational and vacation camps (except campgrounds).
AB1003,12,1010 70. 722410 — Drinking places (alcoholic beverages).
AB1003,12,1111 71. 722511 — Full-service restaurants.
AB1003,12,1212 72. 722513 — Limited-service restaurants.
AB1003,12,1313 73. 722514 — Cafeterias, grill buffets, and buffets.
AB1003,12,1414 74. 722515 — Snack and nonalcoholic beverage bars.
AB1003,12,1615 (b) Either a county or a municipality within that county, but not both, may
16impose a tax under par. (a).
AB1003,14 17Section 14. 77.994 (2) of the statutes is repealed.
AB1003,15 18Section 15. 281.58 (1) (c) 1. (intro.) of the statutes is amended to read:
AB1003,13,319 281.58 (1) (c) 1. (intro.) Any nongovernmental, nonresidential user of a publicly
20owned treatment work which discharges more than the equivalent of 25,000 gallons
21per day of sanitary wastes, other than domestic wastes or discharges from sanitary
22conveniences, or discharges a volume that has the weight of biochemical oxygen
23demand or suspended solids at least as great as the weight found in 25,000 gallons
24per day of sanitary waste from residential users, and which is identified in the
25standard industrial classification manual, 1972, federal North American Industry

1Classification System, 2012 edition, and any subsequent edition, published by the
2U.S.
office of management and budget, as amended and supplemented as of October
31, 1978,
under one any of the following divisions sectors:
AB1003,16 4Section 16. 281.58 (1) (c) 1. a. to e. of the statutes are repealed.
AB1003,17 5Section 17. 281.58 (1) (c) 1. am., bm., cm., dm., em., fm., gm., hm., im., jm., km.,
6Lm. and mm. of the statutes are created to read:
AB1003,13,77 281.58 (1) (c) 1. am. 11 — Agriculture, forestry, fishing, and hunting.
AB1003,13,88 bm. 21 — Mining.
AB1003,13,99 cm. 22 — Utilities.
AB1003,13,1010 dm. 23 — Construction.
AB1003,13,1111 em. 31 to 33 — Manufacturing.
AB1003,13,1212 fm. 48 and 49 — Transportation and warehousing.
AB1003,13,1313 gm. 51 — Information.
AB1003,13,1414 hm. 54 — Professional, scientific, and technical services.
AB1003,13,1615 im. 56 — Administrative and support and waste management and remediation
16services.
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