Florida Administrative Code (Last Updated: June 27, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-8. Assessment Roll Preparation And Approval |
1(1) The appraiser shall include on the roll a code reference to the tax return showing the property, and need not give a description of such property on the roll. The account number may be adopted as the code to indicate the reference to the return, provided the property appraiser places the account number on the return.
58(2) Classification of property by class type.
65(a) The property appraiser shall classify tangible personal property to convey the actual current use of the property and indicate the same on the assessment roll. Where property has more than one use, it shall be classified under the category which represents its primary and predominant use. It is the primary and predominant use that will govern the classification. Possessory interests shall be classified according to the use of the property by the possessor.
139(b) The classification shall be based upon six primary groupings of the major use type categories, with sub-classifications of the primary groupings of the major use type categories. The primary groupings of major uses are:
1741. Retail.
1762. Wholesale.
1783. Manufacturing.
1804. Leasing/Rental.
1825. Services.
1846. Special.
186(c) The following is a detailed explanation of the minimum use type classifications for tangible personal property and a numeric code designation for each. The classifications are based on classification codes as set forth in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President, and, as such, the code numbers may be out of sequence. It is recommended the user refer to the Standard Industrial Classification Manual, 1987, for detailed description of property use. This listing is intended to facilitate the determination of classification, particularly in special and questionable kinds of property and is not intended to list every possible use which might occur in the state. Upon request, the Department of Revenue will inform the appraiser of the classification under which specific property uses not listed below should be placed.
328RETAIL
329General Merchandise
3315311
332Department Store
3345331
335Discount Merchandise Store (K-Mart, etc.)
3405932
341Used Merchandise, Antiques, Pawn Shops
3465932
347Army, Navy Surplus
3505961
351Mail Order
3537389
354Stamp Redemption
3565399
357Miscellaneous General Merchandise Apparel & Accessories
3635651
364Clothing
3655661
366Shoes
3675699
368Miscellaneous Apparel & Accessories
3725944
373Jewelry Stores, Watches Furniture, Fixtures, Home Furnishings
3805712
381Household Furniture
3835021
384Office Furniture
3865713
387Floor Covering
3895714
390Drapery, Upholstery
3925722
393Appliances
3945731
395Radio, Television
3975734
398Computers
3995735
400Music Records, Tapes
4035736
404Music Instruments
4065046
407Partitions, Shelving, Office and Store Fixtures
413Other Merchandise
4155731
416Electronics
4175943
418Office supply, stationery
4215942
422Books, Magazines
4245994
425Newsstands
4265992
427Florist
4285993
429Tobacco, Cigars, Cigarettes
4325949
433Fabric
4345949
435Needlework, Knitting
4375941
438Sporting Goods, Gun Shops, Fisherman’s Supply, Bait and Tackle
4475945
448Arts and Crafts, Hobby, Ceramics
4535946
454Photographic Supplies, Cameras
4577384
458Film Processing
4603861
461Microfilm
4625947
463Gift and Novelty Shop
4675945
468Toys
4695999
470Miscellaneous Other Merchandise Health Care/Cosmetics
4755912
476Drug Store/Pharmacy
4785995
479Optical Goods
4815999
482Hearing Aids, Orthopedic Appliances
4865047
487Medical and Dental Equipment and Supplies
4935087
494Cosmetics, Beauty and Barber Equipment and Supplies
5015999
502Miscellaneous Health Care/Cosmetics Food Products
5075411
508Supermarket
5095411
510Grocery
5115421
512Specialty market (Meat, Fish)
5165451
517Dairy
5185431
519Fruit, Vegetable
5215411
522Convenience Market
5245461
525Bakery
5265921
527Package Store-Liquor and Beer
5315813
532Bar, Night Club, Lounge
5365812
537Restaurant Cafeteria
5395812
540Fast Food Ice Cream
5445499
545Miscellaneous Food Store (Health Food)
5505441
551Candy
552Building Materials – Hardware –
557Garden Supply
5595211
560Lumber and Other Building Materials
5655074
566Plumbing, Heating, and Water Conditioning
5715075
572Air Conditioning
5745063
575Electrical, Lighting Equipment
5785231
579Paint, Glass
5815211
582Tile
5835251
584Hardware
5855261
586Nursery
5870782
588Landscaping
5895261
590Farm and Garden Supply
5945211
595Pool and Patio – Utility Buildings
6015211
602Miscellaneous Building Materials Machinery and Equipment
6085083
609Farm, Grove and Garden Machinery and Equipment
6165084
617Industrial Machinery and Equipment
6215082
622Construction and Mining Machinery and Equipment
6285999
629Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
6395999
640Office/Business Machinery and Equipment
6445734
645Data Processing – Computers
6495999
650Copying Machines
6525731
653Miscellaneous Electrical and Electronic Machinery and Equipment Transportation
6615511
662Automobiles and Trucks (New)
6665521
667Automobiles and Trucks (Used)
6715531
672Auto Parts, Junk Yards, Tires
6775271
678Mobile Homes
6805551
681Ships, Boats
6835551
684Marine Supplies
6865599
687Aircraft and Parts
6905571
691Motorcycles and Bicycles and Parts
6965561
697Miscellaneous Transportation Equipment – Motor Homes, R. V.’s, Bus, Taxi Miscellaneous Retail
7095999
710Miscellaneous Retail
712WHOLESALE
713General Merchandise
7155099
716General Merchandise
718Apparel and Accessories
7215136
722Clothing (Men, Boys)
7255137
726Clothing (Women, Children, Infants)
7305139
731Shoes
7325137
733Miscellaneous Apparel and Accessories – Handbags
7395094
740Jewelry, Watches Furniture, Fixtures, Home Furnishings
7465021
747Household Furniture
7495021
750Office Furniture
7525023
753Floor Coverings, Drapery, Upholstery
7575064
758Appliances
7595064
760Radio, TV, Music
7635046
764Partitions, Shelving, Office and Store Fixtures
770Other Merchandise
7725064
773Electronics
7745111
775Printing and Writing Paper
7795112
780Office Supply and Stationery
7845113
785Paper Products
7875192
788Books, Magazines
7905193
791Florist
7925194
793Tobacco, Cigars, Cigarettes
7965131
797Fabric/Textiles
7985131
799Needlework, Knitting, Yarn, Thread
8035091
804Sporting Goods
8065092
807Arts and Crafts, Hobby, Ceramic Supplies
8135043
814Photographic Supplies, Cameras, Film Processing, Microfilm
8205092
821Toys
8225099
823Miscellaneous Other Merchandise Health Care/Cosmetics
8285122
829Drugs-Pharmaceutical
8305047
831Hearing, Orthopedic
8335048
834Optical
8355047
836Medical & Dental Equipment & Supplies
8425087
843Cosmetics, Barber and Beauty Equipment and Supplies
8505122
851Miscellaneous Health Care/Cosmetics
854Food Products
8565153
857Farm Products (grain, citrus, etc.)
8625154
863Farm Products (livestock)
8665141
867Grocery
8685144
869Specialty (Poultry)
8715146
872Specialty (Fish and Seafood)
8765147
877Specialty (Meat)
8795148
880Fresh Fruits & Vegetables
8845149
885Bakery
8865181
887Beer
8885182
889Wine, Liquor
8915149
892Beverages
8935149
894Miscellaneous Food
896Building Materials, Hardware,
899Garden Supply
9015031
902Lumber and Other Building Materials
9075074
908Plumbing, Water Conditioning
9115075
912Heating and Air Conditioning
9165063
917Electrical, Lighting
9195039
920Glass, Tile
9225198
923Paint
9245072
925Hardware
9265193
927Nursery and Landscaping
9305191
931Farm and Garden – Feed, Seed, Fertilizer
9385091
939Pool and Patio – Utility Buildings
9455039
946Miscellaneous Building Materials Machinery
9505083
951Farm, Grove and Garden Machinery and equipment
9585084
959Industrial Machinery and Equipment
963082
964Construction and Mining Machinery and equipment
9705083
971Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
9815044
982Office/Business Machines and Equipment
9865045
987Data Processing – Computers
9915044
992Copying Machines
9945065
995Miscellaneous Electrical Machinery, Equipment and Supplies Transportation
10025012
1003Automobiles and Trucks
10065013
1007Auto Parts
10095014
1010Tires
10115015
1012Junk Yards
10145039
1015Mobile Homes
10175088
1018Ships, (non-pleasure)
10205091
1021Boats (pleasure)
10235088
1024Marine Products
10265088
1027Aircraft and Parts
10305092
1031Bicycles and Parts
10345012
1035Motorcycles
10365012
1037Miscellaneous Transportation Equipment – Motor Homes, R. V.’s., Bus, Taxi Other Wholesale
10495160
1050Chemicals
10515050
1052Metals and Minerals
10555170
1056Petroleum and Petroleum Products – Gasoline
10625199
1063Miscellaneous Other Wholesale Miscellaneous Wholesale
10685199
1069Miscellaneous Wholesale
1071MANUFACTURING
1072Textiles
10732200
1074Fabric and Knitting Mills, Floor Covering
10802290
1081Miscellaneous Textiles Apparel
10842300
1085Clothing Furniture and Fixtures
10892510
1090Household Furniture
10922520
1093Office Furniture
10952440
1096Partitions, Shelving, Office and Store Fixtures
1102Health Care
11042830
1105Drugs
11063827
1107Optical Instruments and Lenses, Glasses and Contact Lenses
11153840
1116Medical and Dental Instruments, Equipment and Supplies
11232844
1124Cosmetics
11252834
1126Miscellaneous Health Care/Cosmetics Food Products
11312010
1132Meat
11332020
1134Dairy
11352030
1136Canned and Preserved Fruits and Vegetables (Orange juice concentrate)
11452040
1146Grain (Flour, Cereal, Animal Food)
11512050
1152Bakery
11532080
1154Liquor and Beer
11572080
1158Beverages
11592090
1160Miscellaneous Food Preparation
11632099
1164Refining Sugar, etc. Lumber and Wood Products, Paper
11722411
1173Logging
11742421
1175Sawmills, Planing Mills
11782490
1179Miscellaneous Wood Products
11822610
1183Pulp
11842620
1185Paper Mills
11872621
1188Paper Products (Stationery, Tissues, Bags, Paper Plates, etc.)
11962650
1197Paperboard Containers and Boxes
12012670
1202Miscellaneous Paper Products (Insulation, Tar Paper) Stone, Clay, Glass and Concrete Products
12143200
1215Glass and Glass Products
12193240
1220Concrete, Gypsum, Lime
12233241
1224Cement
12253251
1226Brick, Clay
12283253
1229Ceramic, Tile
12313261
1232Miscellaneous Products – (Plumbing fixtures)
12373264
1238Porcelain, Electrical Supply Metals
12423300
1243Metal Industries – Foundries, Smelting, Refining
12493390
1250Metal Products
12523399
1253Miscellaneous Metals Chemicals
12562819
1257Chemicals
12582813
1259Industrial Gas
12612821
1262Plastics
12632822
1264Synthetics
12652840
1266Cleaning Preparations
12682890
1269Miscellaneous Chemical Products – Paint and Varnish, etc. Petroleum
12782910
1279Petroleum Refining – Gasoline
12832950
1284Paving and Roofing Materials – Asphalt
12902990
1291Miscellaneous Petroleum Products Rubber and Plastic Products
12983011
1299Tires and Inner Tubes
13033021
1304Rubber Products
13063080
1307Misc. Plastic Products Leather
13113111
1312Tanning and Finishing
13153131
1316Boots and Shoes
13193190
1320Miscellaneous Leather Goods
13233161
1324Luggage Machinery and Equipment
13283510
1329Engines and Turbines
13323520
1333Farm, Grove and Garden Machinery and Equipment
13403560
1341Industrial Machinery and Equipment
13453530
1346Construction and Mining Machinery and Equipment
13523590
1353Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
13633578
1364Office/Business Machinery and Equipment
13683571
1369Data Processing – Computers
13733579
1374Copying Machines
13763640
1377Electric Lighting and Wiring
13813630
1382Appliances
13833660
1384Communication Equipment
13863663
1387Radio & TV Communications Equipment
13923670
1393Electronic Components and Accessories
13973690
1398Miscellaneous Electrical Machinery, Equipment and Supplies Transportation
14053710
1406Automobiles and Trucks
14093714
1410Auto Parts and Accessories
14142451
1415Mobile Homes
14173731
1418Ships
14193732
1420Boat
14213429
1422Marine Supplies
14243720
1425Aircraft and Parts
14283751
1429Motorcycles, Bicycles and Parts
14333790
1434Miscellaneous Transportation Equipment – R. V.’s, Bus, Taxi
14423716
1443Motor Homes Other Manufacturing
14472131
1448Tobacco
14492121
1450Cigars
14512111
1452Cigarettes
14533861
1454Photographic Equipment and Supplies
14583800
1459Scientific Instruments
14613873
1462Watches, Clocks, and Parts
14663911
1467Jewelry
14683914
1469Silverware
14703931
1471Musical Instruments
14733951
1474Pens
14753952
1476Pencils, Office and Artist Supplies
14813949
1482Sporting Goods
14843944
1485Toys
14863990
1487Miscellaneous Other Manufacturing Miscellaneous Manufacturing
14923999
1493Miscellaneous Manufacturing
1495LEASING/RENTAL
1496General Merchandise
14987359
1499General Merchandise – Rent All Apparel and Accessories
15077299
1508Miscellaneous Apparel and Accessories Furniture, Fixtures, Home Furnishings
15167359
1517Household Furniture
15197359
1520Office Furniture
15227359
1523Appliances
15247359
1525Radio, TV, Music
15287394
1529Partitions, Shelving, Office and Store Fixtures
1535Other Merchandise
15377359
1538Electronics
15397999
1540Sporting Goods
15427359
1543Cameras, Microfilm
15457999
1546Miscellaneous Other Merchandise Health Care
15517352
1552Hearing/Optical/Orthopedic
15537352
1554Medical and Dental
15577352
1558Miscellaneous Health Care Building Materials
15637353
1564Heating, Air Conditioning, Water Conditioning
15697353
1570Electrical, Lighting (Signs)
15737359
1574Pool and Patio – Utility Buildings
15807359
1581Miscellaneous Building Material Lumber and Wood Products, Paper
15897359
1590Sawmills, Planing Mills Metals
15947359
1595Miscellaneous Metals (Tank Rental) Machinery and Equipment
16027353
1603Engines and Turbines
16067353
1607Farm, Grove and Garden Machinery and Equipment
16147353
1615Industrial Machinery and Equipment
16197353
1620Construction and Mining Machinery and Equipment
16267353
1627Miscellaneous Machinery and Equipment Electrical and Electronic Machinery and Equipment
16377359
1638Office/Business Machinery and Equipment
16427377
1643Data Processing – Computers
16477359
1648Copying Machines
16507359
1651Electric Lighting and Wiring (Searchlights, Construction Lighting)
16587359
1659Miscellaneous Electrical Machinery and Equipment
1664Transportation
16657514
1666Automobiles
16677513
1668Trucks
16697519
1670Mobile Homes
16724499
1673Ships, Boats
16757359
1676Aircraft
16777999
1678Motorcycles, Bicycles
16807519
1681Miscellaneous Transportation Equipment Other Leasing/Rental
16867359
1687Laundry and Dry Cleaning Equipment
16927352
1693Medical and Dental Equipment
16977359
1698Beauty and Barber Shop Equipment
17037389
1704Communication Equipment – Telephone Answering
17097359
1710Sanitary Services – Portable Toilets Miscellaneous Leasing/Rental
17177359
1718Miscellaneous Leasing/Rental
1720SERVICES
1721Personal Services
17237210
1724Laundry, Cleaning and Garment Services
17297215
1730Coin-Operated Laundries and Dry Cleaning
17357231
1736Beauty Shops
17387241
1739Barber Shops
17417261
1742Funeral Service, Crematoriums, Cemeteries
17467299
1747Miscellaneous Personal Services – Shoe Shine
1753Business Services
17557310
1756Advertising
17577323
1758Credit Bureaus
17607322
1761Collection Agencies
17637338
1764Secretarial Services
17667331
1767Mailing
17687334
1769Photocopying
17707335
1771Commercial Art
17737336
1774Commercial Photography
17767349
1777Cleaning and Maintenance
17807342
1781Disinfecting and Pest Control Services
17867380
1787Miscellaneous Business Services
17907389
1791Personnel Supply, Telephone Answering Repair – Other Than Automotive
18007631
1801Watch, Clock, Jewelry
18047629
1805Electrical
18067641
1807Re-Upholstery – Furniture
18107690
1811Machinery and Equipment Repair
18157620
1816Appliance Repair
18187690
1819Miscellaneous Repair Health Services
18238011
1824Physicians
18258021
1826Dentists
18278041
1828Chiropractors
18298042
1830Optometrists
18318049
1832Other Health Care Practitioners
18368060
1837Hospitals
18388050
1839Skilled Nursing and Intermediate Care Facilities
18458059
1846Nursing Homes except skilled and intermediate care facilities, Domiciliary
1855Care with Health Care
18598082
1860Home Health Care Services
18648070
1865Medical and Dental Labs
18698090
1870Other Health Services
18738093
1874Rehabilitation Centers
18768099
1877Blood Banks Legal Services
18818111
1882Attorneys, Law Libraries
18858111
1886Other Legal Services
1889Financial Service
18916000
1892Banks, Savings & Loan, Credit Unions, and other Depository Institutions, etc.
19036100
1904Credit Agencies, Personal Credit, Business Credit, Mortgage Bankers, Loan Brokers and Other Non-Depository Institutions
19186200
1919Security and Commodity Brokers, Dealers, Exchanges and Services – Stocks and Bonds Insurance and Real Estate
19356411
1936Insurance Companies, Insurance Brokers
19406300
1941Insurance Carriers (Companies)
19446410
1945Insurance Agents, Brokers, and Services
19506500
1951Real Estate Agents, Realtors, Title Abstract Offices, Developers Miscellaneous Professional Services
19628710
1963Engineering, Architectural, and Surveying Services
19688720
1969Accounting, Auditing, and Bookkeeping Services
19748750
1975Other Professional Services Educational Services
19808200
1981Educational Institutions per Section 1985196.012(4), F.S. 1987– Exempt
19898240
1990Other Schools and Educational Services – Beauty and Barber, Charm, Driving Schools Social Services
20048300
2005Job Training, Vocational Rehabilitation, Child Day Care, Residential Care Amusement and Recreation
20177800
2018Motion Picture Production and Distribution, Theaters
20247933
2025Bowling Alleys, Billiards and Pool
20307940
2031Commercial Sports, Professional Sports, Clubs, Race Tracks
20387990
2039Tourist Attractions, Amusement Parks
20438412
2044Museums and Art Galleries
20487990
2049Miscellaneous Amusement and Recreation Services, Golf Courses, Country Clubs, Yacht Clubs
2060Membership Organizations
20628600
2063Business, Professional, Labor Unions, Civic, Social and Fraternal, Political
20728661
2073Religious Organizations
2075Public Administration
20779100
2078General Government, Courts, Police, Fire, Safety, National Security, Public Library
20884311
2089U. S. Postal Service
2093Communication
20944810
2095Telephone and Telegraph
20984830
2099Radio and Television Broadcasting
21032700
2104Printing and Publishing – Newspapers, Books, Magazines; Typesetting, Photoengraving, etc.
21144841
2115Cable and Other Pay Television Services
21214899
2122Other Communication Services Electric, Gas and Sanitary Services
21304911
2131Electric Power
21334920
2134Gas – Production and Distribution, Pipelines
21404941
2141Water Supply
21434950
2144Sanitary Services (Sewerage, Refuse, Mosquito Control)
21504939
2151Alternate Energy Devices – Solar, Wind, Geothermal Automotive Repair and Services
21627530
2163Automotive Repair – Garages
21677532
2168Top & Body Repair and Paint Shops
21755541
2176Service Stations – Gasoline
21807540
2181Automotive Services – Parking, Car Wash Passenger Transportation
21894100
2190Bus Line, Taxi, Ambulance, School Bus, Terminals Trucking and Warehousing
22004210
2201Trucking – Local and Long Distance
22074220
2208Public Warehousing
22104231
2211Other Trucking and Warehousing Water and Air Transportation
22194400
2220Water Transportation and Support Services – Docks, Yacht Basins
22294500
2230Airlines
22314580
2232Airports and Terminals
22354011
2236Railroads – Operating Property (Centrally Assessed)
22424741
2243Private Car Line Companies Transportation Services
22494720
2250Travel Arrangement – Travel Agencies
22554780
2256Miscellaneous Transportation Services – Inspection and Weighing, Crating and Packing, Toll Road and Bridge Operation Miscellaneous Services
22738999
2274Miscellaneous Service
2276SPECIAL
2277Agricultural Production – Crops
22810100
2282Grain and Field Crops – Soybeans, Tobacco, Peanuts, etc.
22910161
2292Vegetables, Melons
22940174
2295Citrus
22960173
2297Nuts
22980180
2299Specialties – Mushrooms, Bulbs, Sod Farms
23050190
2306General Farms – Primarily Crop Agricultural Production – Livestock
23150210
2316Beef, Hogs, Sheep and Goat
23210240
2322Dairy
23230250
2324Poultry and Egg
23270272
2328Horses
23290291
2330General Farms – Primarily Livestock Agricultural Services
23370711
2338Soil Preparation and Crop Service
23430740
2344Veterinary Service
23460750
2347Other Animal Services – Breeding, Boarding, Training
23540760
2355Farm Labor and Management Services
23600780
2361Landscaping and Agricultural Services
23650782
2366Lawn and Garden Services Forestry
23710811
2372Timber Tracts
23740851
2375Forestry Service Fishing, Hunting, Trapping
23800910
2381Commercial Fishing
23830921
2384Fish Hatcheries, Game Preserves
23880971
2389Other Fishing, Hunting, Trapping Oil and Gas Extraction
23971311
2398Crude Petroleum and Natural Gas
24031321
2404Liquid Natural Gas
24071380
2408Oil and Gas Field Services Mining and Quarrying
24161420
2417Crushed and Broken Stone (Lime Rock, Limestone)
24241440
2425Sand and Gravel
24281470
2429Chemical and Fertilizer Mining (Phosphate Rock) Construction
24361500
2437General Building Contractors
24401611
2441Highway and Street Construction
24451620
2446Heavy Construction Special Trade Contractors
24511711
2452Plumbing, Heating and Air Conditioning
24571721
2458Painting and Paper Hanging
24621731
2463Electrical Work
24651750
2466Carpentering and Flooring
24691761
2470Roofing and Sheet Metal Work
24751771
2476Concrete Work
24781781
2479Water Well Drilling
24821790
2483Miscellaneous Special Trade Contractors
2487Accommodation
24886514
2489Single Family – Rental Property
24946514
2495Duplex
24966514
2497Triplex
24986514
2499Condominiums
25006513
2501Apartment – 10 or Fewer Units
25076513
2508Apartment – More Than 10 Units
25147011
2515Hotel, Motel
25177021
2518Rooming and Boarding Houses
25227033
2523Camps, Tourist Courts
25266512
2527Building Rental
25296519
2530Building on Leased Land
25348811
2535Floating Structures – Residential
25398811
2540Household Goods – Non-Florida Residents
25456515
2546Mobile Homes
25488811
2549Mobile Home Attachments
2552Miscellaneous Special
25549999
2555Miscellaneous Special
2557(3)(a) Effective January 1, 2002, the property appraiser shall classify tangible personal property on the assessment roll according to the classification system set out in the 1997 North American Industry Classification System-United States Manual (NAICS), and any subsequent amendments thereto, as published by the Office of Management and Budget, Executive Office of the President, hereby incorporated by reference in this rule. The NAICS classification system will replace the 1987 Standard Industrial Classification (SIC) codes currently described within this rule. Effective January 1, 2002, the Department of Revenue will not accept assessment rolls which classify personal property using either the class code system defined in Rule 266212D-8.009, 2663F.A.C., as amended on September 30, 1982, or with SIC codes currently identified in this rule. Information on how to obtain any documents described within this rule may be obtained from the Property Tax Oversight Program, Florida Department of Revenue, (850) 717-6570.
2705(b) The NAICS classification system, a 5-digit and/or 6-digit classification system, is to be used in Field Number 6 of the STANDARD N.A.P. File described in paragraph 273212D-8.013(6)(c), 2733F.A.C. Conversion from existing classification systems may be completed prior to the conversion deadline. Assessment rolls submitted prior to full conversion to the NAICS system may contain classification systems which use any of the three aforementioned classification systems. Upon submission of the first assessment roll containing other than the class code classification system, the Department must be notified in writing of the conversion methods used on the assessment roll. Field Number 5 should be completed with an alphabetic character indicating the coding system used for the assessment roll. If reporting by original class codes in Field Number 6, enter code “C” in Field Number 5. If reporting the SIC codes in Field Number 6, enter code “S” in Field Number 5. If reporting the NAICS code in Field Number 6, enter code “N” in Field Number 5.
2870(c) To facilitate Florida-specific property tax administrative needs, the Department of Revenue recommends the following special code numbers, not currently contained within the NAICS system:
2895CATEGORY
2896CODE NUMBER
2898CITRUS
2899Citrus Brokers
290111137
2902MOBILE HOME
2904Mobile Home Owners
290781418
2908Mobile Home Attachments
291181419
2912RESTAURANTS
2913Franchise Ltd. Svc. Restaurants-Bar-B-Que
2917722214
2918Franchise Ltd. Svc. Restaurants-Hamburger
2922722215
2923Franchise Ltd. Svc. Restaurants-Pizza
2927722216
2928Franchise Ltd. Svc. Restaurants-Chicken/Fish
2932722217
2933Franchise Ltd. Svc. Restaurants-Mexican
2937722218
2938Franchise Ltd. Svc. Restaurants-All Others
2943722219
2944GROCERY
2945Supermarkets and Other Grocery except Convenience Stores (state or regional chain)
295644511
2957Other Supermarkets and Grocery (locally owned)
2963445113
2964RAILROAD
2965Line-Haul Railroads
2967482111
2968Short Line Railroads
2971482112
2972Support Activities for Rail Transportation
297748821
2978Railroads (Non-operating Property)
2981482119
2982Rulemaking Authority 2984195.027(1), 2985213.06(1) FS. 2987Law Implemented 2989193.052, 2990193.114, 2991195.073 FS. 2993History–New 12-7-76, Amended 9-30-82, Formerly 12D-8.09, Amended 12-30-97, 1-31-99.