The Scope

The PSB Charging adopts a maximum coverage to include all retail sales of goods in the territory irrespective of the scale of the business (e.g. chain stores, SMEs, hawkers) and the nature of the business (e.g. street level shops, upper floor shops, sales via mail order or internet). Noteworthy is that there are primarily service businesses that also sell goods (e.g. tutorial schools selling books and stationery and hairdressing salons selling hair care products). Such acts on the sales of goods will also be subject to the PSB Charging.

Adding the retail and service businesses together, the total number of retail outlets covered under the PSB Charging is over 100,000. Based on the major types of products offered for sale, retail outlets under the PSB Charging can be categorized into below four business groups.

BUSINESS GROUPS	TYPICAL EXAMPLES
Retailers selling foodstuff	Alcoholic beverage shops Bakeries and confectioneries Wet markets
Retailers selling non-foodstuff	Electrical appliance and photographic equipment shops Hardware and building material shops Wearing apparel shops
Retailers selling foodstuff and non-foodstuff	Department stores Supermarkets Convenience stores
Service businesses with sales of goods	Hairdressing and beauty centres Laundry marts Medical service centres