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($100.00) of gross receipts: <br />• (1) Airplane and helicopter rentals or charters and air taxi services. <br />(2) Animal hospitals, boarding or grooming services, kennels or stables. <br />(3) Automobile washing, waxing or cleaning services. <br />(4) Armored car services. <br />(5) Blacksmiths and wheelwrights. <br />(6) Caterers. <br />(7) Child care facilities, kindergartens, day nurseries and schools, conducted for profit and <br />attended by ten or more students. <br />(8) Coin operated amusements (in addition to the license required under section 14-55). <br />(9) Computer service bureaus. <br />(10) Furnishing of music to businesses and institutions. <br />(11) Furniture repair, refinishing and upholstery. <br />(12) Hauling on a contract basis of dirt, gravel or other materials. <br />(13) Hospitals, nursing homes, rest homes, homes for the aged, mentally ill or retarded and <br />similar facilities, if operated for profit. <br />(14) Housecleaning and janitorial services, excluding domestic employees working solely on the <br />premises of their employers. <br />(15) Mailing and messenger services. <br />(16) Moving, packing, crating, shipping or storage of household goods and chattels. <br />(17) Outside agents, residing or maintaining an office within the state of Virginia, who sell to, <br />• offer to or take orders for goods from customers other than licensed merchants within the <br />city. <br />(18) Parcel delivery services. <br />(19) Parking lots, garages and valet parking services, if operated for profit and if a charge is made <br />to the customer. <br />(20) Photographers, except transients who shall pay a tax of five dollars per week of operation in <br />the city, and photographic services. <br />(21) Picture framing and gilding. <br />(22) Preparation of technical manuals. <br />(23) Press clipping services. <br />(24) Realty multiple listing services. <br />(25) Rental or leasing of any item of tangible personal property or equipment. <br />(26) Repairing motor vehicles, appliances, machinery, clocks and watches, or other personal <br />property or equipment. <br />(27) Reproduction services. <br />(28) Septic tank maintenance and cleaning. <br />(29) Shoemakers, shoe repairing and shoe shining. <br />(30) Sign painters (unless taxable as contractors). <br />(31) Swimming pool maintenance and cleaning. <br />(32) Tabulation services. <br />(33) Tailors. <br />• (34) Telephone answering services. <br />Page 20 of 26 <br />