Payroll administration, preparation, processing and management services; administration of contractor payroll for others; data processing services in the field of contractor, supplier and vendor payroll; tax form collection as part of tax preparation services, tax preparation services and tax filing services; professional employer organization services, namely, providing human resource management, payroll processing, and administration of employee benefits plans concerning fitness club memberships for others; business records management and administration services for others; business administration services in the field of managing independent contractor relationships; payroll and tax file management and tax planning services; business administration of consumer loyalty programs; provision of information relating to payroll and tax files management; data processing services in the field of contractor, supplier and vendor payroll

Financial services, namely, financial planning and tax payment processing; providing credit and debit cards transaction processing; provision of financial information relating to payroll and tax payment processing services; payroll tax debiting services; payment processing services, namely, credit and cash card payment processing in the field of contractor, supplier and vendor payments; payroll tax payment processing and processing, administering and managing employee benefits plans concerning insurance and finance for others