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Optician <br />Optometrist <br />Osteopath <br />Physician <br />Podiatrist <br />Psychologist <br />Public Accountant <br />Veterinarian <br />(t) Recreation and Entertainment. Any person engaged in the business of providing <br />entertainment, recreation or amusement services. <br />(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 <br />residential property rentals, all property must be under the same ownership. <br />(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 <br />taxpayer. For the purposes of calculating fees, when combining nonresidential and <br />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. <br />(x) Services. Any person providing services, repairs, or improvements to or on real <br />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 <br />Assayer <br />Bail Bond Broker <br />Barber and Beauty Shops <br />Bookkeeping Service <br />Claims Adjuster <br />Cleaning and Dyeing <br />Collection Agency <br />Commercial Artist <br />Consultant <br />Delivery of Goods <br />Designer or Decorator <br />Detective or Detective Agency <br />Draftsman <br />Employment Agency <br />Escrow Company <br />Finance/Loan Company <br />