Business services in the nature of tax advisory, tax filing, tax preparation and management of tax file services, namely, providing, receiving, evaluating, processing, documenting, submitting and tracking applications and reporting tax credit amounts relating to the Work Opportunity Tax Credit and other employment-based tax credit programs for employers in the restaurant industry

Health club services, namely, providing instruction and consultation in the field of physical exercise, providing use of exercise equipment, providing fitness and exercise facilities, and providing swimming pool facilities