This industry comprises establishments primarily engaged in operating sites or structures reserved for the interment of human or animal remains and/or cremating the dead. Illustrative Examples: Cemetery associations (i.e., operators of cemeteries) Memorial gardens (i.e., burial places) Pet cemeteries Crematories (except combined with funeral homes) Mausoleums

Including:

• Animal cemeteries
• Cemeteries
• Cemetery associations (i.e., operators)
• Cemetery management services
• Cemetery subdividers
• Columbariums
• Crematories (except combined with funeral homes)
• Mausoleums
• Memorial gardens (i.e., burial places)
• Pet cemeteries
• Pet crematories