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Exemption Arrangements
PSB Charge under Different Business Groups
PSB Charge under Different Business Groups
Retailers Selling Foodstuff
Alcoholic Beverages
Retail Sale of Alcoholic Beverages in Specialised Stores
Bakeries and Confectioneries
Retail Sale of Bread and Pastry
Retail Sale of Confectioneries and Biscuits
Hawkers (Foodstuff)
Fixed-pitch Hawkers - Other Classes - Food
Fixed-pitch Hawkers - Wall Stall - Food
Hotels and Hostels
Hotels
Guesthouses, Boarding Houses and Other Short Term Accommodation Activities
Other Foodstuff
Grocery Stores of Chinese Provisions
Retail Sale of Tea
Retail Sale of Chinese Drugs and Herbs
Retail Sale of Noodles and Rice Sticks
Restaurants, Cafés and Food Stalls
Vietnamese Cuisine Restaurants
French Cuisine Restaurants
Hong Kong Style Tea Cafes
Guangdong Cuisine Restaurants
Restaurants N.E.C.
Japanese Cuisine Restaurants
Thai Cuisine Restaurants
Italian Cuisine Restaurants
Beijing, Sichuan, Shanghai Cuisine Restaurants
Chinese Restaurants Serving Other Chinese Cuisines
Korean Cuisine Restaurants
Fixed-pitch Hawkers - Cooked Food or Light Refreshment
Takeaway Shops and Meal Outlets without Seats
Fast Food Cafes
Other Eating Places with Seats
Stalls at Food Court
Event Catering and Other Food Service Activities
Bars and Lounges
Coffee Shops
Herb Tea Shops
Beverage Serving Places N.E.C.
Retail Sale of Beverages (Incl. Alcoholic and Non-alcoholic)
Karaoke
Wet Market
Retail Sale of Meat, Roasted, Dried or Preserved
Retail Sale of Fish, Other Sea Products and Meat, Fresh or Frozen
Retail Sale of Bean Curd and Bean Products
Retail Sale of Fish and Other Sea Products, Dried or Preserved
Retail Sale of Preserved Provisions and Spices (Incl. Dried or Preserved Fruits and Vegetables)
Retail Sale of Fruits and Vegetables, Fresh
Retail Sale of Eggs
Retailers Selling Non-foodstuff
Antiques and Crafts
Retail Sale of China, Earthenware and Glassware
Retail Sale of Bamboo and Cane Products (Excl. furniture and fixtures)
Retail Sale of Works of Art and Craft
Retail Sale of Antiques
Sacks, Bags and Cases
Retail Sale of Sacks and Bags (Excl.Handbags and Travelling Bags)
Retail Sale of Luggage Cases, Handbags and Similar Articles of Leather or Leather Substitutes
Computers and Accessories
Retail Sale of Computers and Peripheral Units
Retail Sale of Computer Games
Retail Sale of Computer Software
Electrical Goods and Photographic Equipment
Retail Sale of Telecommunications Equipment
Retail Sale of Photographic Equipment and Supplies
Retail Sale of Electrical Goods (Excl. Machinery, Office and Telecommunications Equipment and Appliances, Audio and Video Equipment)
Retail Sale of Audio and Video Equipment
Fuels
Retail Sale of Kerosene and L.P. Gas
Retail Sale of Firewood, Charcoal, Coke and Similar Fuels
Furniture and Fixtures
Retail Sale of Furniture and Fixtures
Hardware and Building Materials
Retail Sale of Hardware, Metalware, Paints and Other Building Renovation Materials
Retail Sale of Fire Prevention Equipment
Household Products
Retail Sale of Household Linen
Retail Sale of Household Articles N.E.C.
Retail Sale of Umbrellas
Jewelleries and Luxuries
Retail Sale of Watches and Clocks
Retail Sale of Imitation Jewellery and Related Articles
Retail Sale of Jewellery and Precious Metal Accessories
Luxuries Comprehensive Stores
Motor Vehicles and Parts
Retail Sale of Other Transport Equipment (except Motor Vehicles and Motorcycles)
Retail Sale of Motor Vehicles
Retail Sale of Motorcycles
Retail Sale of Motor Vehicle and Motorcycle Parts and Accessories
Needlework
Retail Sale of Knitting Yarn
Retail Sale of Other Textiles or Textiles of Several Kinds
Retail Sale of Embroidery and Drawn Works
Retail Sale of Fabrics
Retail Sale of Tailoring Accessories and Trimming Materials
Optical Shops
Optical Shops
Other Consumer Goods
Retail Sale of Other Goods via Mobile Stalls
Other Miscellaneous Retail Sale of New Goods N.E.C.
Retail Sale of Gifts, Novelties and Souvenirs
Retail Sale of Gambling Apparatus
Retail Sale of Paper Products
Retail Sale of Rope, Cord and Netting Appliances
Retail Sale of Drapery (Incl. Blinds and Curtains)
Retail Sale of Carpets, Rugs, Wall and Floor Coverings
Retail Sale of Canvas and Canvas Products
Retail Sale of Cooking and Kitchen Utensils, Other than Electrical
Retail Sale of Music and Video Recordings
Stamp Collection Shops
Other Retail Sale Not via Stores and Movable Stalls
Retail Sale of Second-hand Goods N.E.C.
Retail Sale of Sewing Machines and Parts (Incl. Stands)
Retail Sale of Musical Instruments
Retail Sale of Office Appliances and Equipment (Excl. Computers, Furniture and Fixtures)
Retail Sale of Scientific & Professional Instruments (Excl. Medical & Dental Equipment and Appliances)
Retail Sale of Toys
Retail Sale of Sporting Equipment
Retail Sale of Chinese Religious Articles
Retail Sale of Flowers and Plants (Incl. Seeds,Fertilisers and Horticultural Sundries)
Wearing Apparel
Retail Sale of Textiles, Clothing and Footwear via Mobile Stalls
Retail Sale of Footwear and Shoe Accessories
Retail Sale of Wearing Apparel
Combined retail Sale of Clothing, Footwear
Retailers Selling Foodstuff and Non-foodstuff
Beverage Shops with Selling of Non-foodstuff
Retail Sale of Non-alcoholic Beverages in Specialised Stores
Books, Newspapers and Stationery
Fixed-pitch Hawkers - Newspaper
Retail Sale of Books, Newspapers and Stationary
Department Stores
Department Stores
Grocery Stores
Grocery Stores of General Provisions
Retail Sale of Rice
Specialised Food retail Stores, Without Seats Provided N.E.C.
Other retail Sale of General Merchandise
Hawkers (selling foodstuff and non-foodstuff)
Fixed-pitch Hawkers - Other Classes
Fixed-pitch Hawkers - Wall Stall
Medicines, Medical Goods and Cosmetics
Retail Sale of Medicines and Health Supplements (with or without Selling Cosmetics and Personal Care Products)
Retail Sale of Medical Goods
Retail Sale of Cosmetics and Personal Care Products
Pets and Animals Shops
Retail Sale of Pets and Animals (Incl. Feeds and Accessories)
Supermarkets and Convenience Stores
Supermarkets
Convenience Stores
Petrol Filling Stations
Tobacco Stores
Retail Sale of Tobacco Products in Specialised Stores
Retail Sale of Food, Beverages and Tobacco Products via Mobile Stalls
Internet Sale
Retail sale via Internet or Mail Order
Service Businesses with Sales of Goods
Culture Facilities
Museums Activities and Operation of Historical Sites
Libraries and Archives Activities
Education and Training Centres
Universities and Colleges Providing Post-secondary Courses
Cookery Instruction
Computer Application Training
Primary Schools
Secondary Schools
Kindergartens
General Fine Arts and Performing Arts Schools(Except Academic)
Other Cultural Education
Painting Instruction
Ball Games Instruction
Marital Arts and Taiji Instruction
Other Sports Skills Instruction
Dance Instruction
Academic Tutoring Services
Other Miscellaneous Education N.E.C.
Skating and Roller Skating Instruction
Music Instruction
Yoga and Gymnastics Instruction
Educational Support Services
General Sports Skills Training
Calligraphy Instruction
Photography Instruction
Linguistic Instruction
Athletic Instruction
Windsurfing, Yachting and Rowing Instruction
Wilderness Skills and Mountaineering Instruction
Riding Instruction
Drama Instruction
Sculpture Instruction
Child Day-care Centres
Special Education
Industrial and Commercial Vocational Schools
Swimming and Lifeguard Instruction
Automobile Driving Instruction
Entertainment Venues
Betting Activities
Night Clubs and Dance Halls
Discotheques
Motion Picture Projection Activities
Hairdressing and Beauty Centres
Hairdressing Treatment
Weight Control and Slimming Services
Other Beauty and Body Prettifying Treatment
Fixed-pitch Hawkers - Barber
Made-up, Skin and Facial Care Services
Laundry Marts and Rental Stores
Laundry and Dry-cleaning Services
Renting of Video Tapes and Discs
Renting and Leasing of Other Personal and Household Goods
Leisure and Sports Venues
Botanical and Zoological Gardens, Nature Reserves Activities
Activities of Amusement Parks and Theme Parks
Bowling Centres
Billiard Centres
Other Sports Facilities Operators N.E.C.
Golf Centres
Amusement Game Centres
Other Miscellaneous Entertainment Activities N.E.C.
Skating Centres
Tennis Courts
Swimming Pools
Football and Athletics Pitches
General-purposes Sports Centres
Activities of Sports Clubs
Gymnasium and Fitness Centres
Other Sports Activities
Medical Service Centres
Veterinary Activities
Allied Health Personnel Practice Activities
Clinics
Medical Practitioners' Offices
Dental Practitioner Activities
Miscellaneous Human Health Services N.E.C.
Medical and X-ray Laboratories
Hospitals
Chinese Medicine Practitioners
Photo Printing, Photocopying and Printing Shops
Photo Printing and Photo Finishing Services
Photocopying, Document Preparation and Other Specialised Office Support Activities
Printing Agents
Repair Shops
Fixed-pitch Hawkers - Tradesman
Repair of Communications Equipment
Repair of Audio and Visual Electronic Products
Repair of Footwear and Leather Goods
Locksmith Services
Repair of Watches and Clocks
Repair of Furniture and Home Furnishings
Repair of Jewellery
Servicing and Repairing of Motor Vehicles and Motorcycles
Repair of Computers and Peripheral Equipment
Fixed-pitch Hawkers - Bootblack
Repair of Other Personal and Household Goods
Repair of Household Appliances, Home and Garden Equipment
Social Services and Membership Organizations
Youth Centres
Activities of Other Membership Organisations N.E.C.
Social Work Activities without Accommodation for the Elderly
Welfare Foundations and Development Projects
Activities of Business and Employers Membership Organisations
Activities of Professional Membership Organisations
Activities of Trade Unions
Activities of Religious Organisations
Activities of Political Organisations
Other Social Work Activities without Accommodation
Social Work Activities without Accommodation for the Disabled