Shall not apply to a location at which the basic and major operations of the employer are described by some other classification.  Window cleaning, maintenance or repairs at any location where the employer does not also perform janitorial services are to be separately rated.  Shall not apply to a building of which the employer occupies the major portion for manufacturing or mercantile purposes.

Code 9028 applies to employers engaged in operating a building where there is dwelling, or dwelling combined with commercial occupancy.  The entire or major portion (depending on the size of the building, usually more than one-half) of the building cannot be occupied by the employer to conduct manufacturing or mercantile operations.  The operations involve maintaining the building as well as performing janitorial services.  Maintenance of the building will involve window cleaning, plumbing, changing light bulbs and performing any necessary repairs.  However, in addition to maintaining the building, the employer must also perform janitorial services.  Janitorial services are defined as your ordinary up keep of a building such as sweeping, mopping, taking out the trash, mowing the lawn, snow removal and other janitorial services.