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Optician Optometrist <br />Osteopath <br />Physician <br />Podiatrist Psychologist Public Accountant <br />Veterinarian <br /> <br /> (t) Recreation and Entertainment. Any person engaged in the business of providing entertainment, recreation or amusement services. (u) Nonresidential Property Rental. Any person engaged in the business of renting or <br />letting a building or structure of any kind, including warehouses, mini-storage, industrial, <br />commercial, and office buildings to a tenant for purposes other than dwelling, sleeping <br />or lodging. For the purposes of calculating fees, when combining nonresidential and residential property rentals, all property must be under the same ownership. (v) Residential Property Rental. Any person engaged in the business of conducting <br />or operating an apartment house, single family house rental, duplex, condominium, <br />townhouse, hotel/motel, mobile home park, rooming or boarding house having one or <br />more residential units, excluding for purposes hereof the unit, if any, occupied by the taxpayer. For the purposes of calculating fees, when combining nonresidential and residential property rentals, all property must be under the same ownership. <br /> (w) Retailing. Any person providing or carrying on a business consisting mainly of <br />selling at retail any goods, including restaurants and establishments where meals or <br />refreshments may be procured. (x) Services. Any person providing services, repairs, or improvements to or on real and personal property; renting or leasing personal property to businesses or persons; <br />providing services to persons such as, but not limited to: <br />Ambulance <br />Appraiser Assayer Bail Bond Broker <br />Barber and Beauty Shops <br />Bookkeeping Service <br />Claims Adjuster Cleaning and Dyeing Collection Agency <br />Commercial Artist <br />Consultant <br />Delivery of Goods Designer or Decorator Detective or Detective Agency <br />Draftsman <br />Employment Agency <br />Escrow Company Finance/Loan Company <br />573