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(v) Residential Property Rental. Any person engaged in the business of conducting <br />or operating an apartment house, single family house rental, duplex, <br />condominium, townhouse, hotel/motel, mobile home park, rooming or boarding <br />house having one or more residential units, excluding for purposes hereof the unit, <br />if any, occupied by the taxpayer. For the purposes of calculating fees, when <br />combining nonresidential and residential property rentals, all property must be <br />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 <br />or 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 <br />persons; 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 />Gardener <br />Health Studio <br />Instruction (Dance, etc.) <br />Insurance Adjuster/Broker <br />Investment Advisor <br />Landscape Designer <br />Laundries <br />Locksmith <br />Manufacturer's Representative <br />Messenger <br />Mortician <br />Notary Public <br />Outdoor Advertising <br />ORDINANCE NO. 2016-025 <br />4 <br />