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source: Visa Merchant Data Standards Manual (Nov 2021)
8931
Accounting, Auditing, and Bookkeeping Services

Merchants classified with this MCC provide accounting, bookkeeping, billing and payroll services, and other related auditing services, and may also provide income tax preparation services.

Examples:
Similar MCC Codes:

7276 – Tax Preparation Services

8111 – Legal Services and Attorneys

8999 – Professional Services (Not Elsewhere Classified)

Category:
8999
Professional Services (Not Elsewhere Classified)

Merchants classified with this MCC provide professional services that are not classified with a more specific MCC.

Examples:

Appraisers

Auction Houses

Brokers – Mortgage, Loan

Court Stenographer

Financial Planners

Graphic Designers

Guest Speakers, Lecturers

Lecturers

Market Research Firms

Mortgage Brokers

Property Appraisers

Public Speakers

Real Estate Appraisers

Research Firms

Similar MCC Codes:

6211 – Security Brokers/Dealers

6300 – Insurance Sales, Underwriting, and Premiums

7012 – Timeshares

7276 – Tax Preparation Services

7277 – Counseling Services – Debt, Marriage, and Personal

7311 – Advertising Services

7321 – Consumer Credit Reporting Agencies

7361 – Employment Agencies and Temporary Help Services

7392 – Management, Consulting, and Public Relations Services

7393 – Detective Agencies, Protective Services, and Security Services, including Armored Cars, and Guard Dogs

8111 – Legal Services and Attorneys

8911 – Architectural, Engineering, and Surveying Services

8931 – Accounting, Auditing, and Bookkeeping Services

Category:
9211
Court Costs, Including Alimony and Child Support

Merchants classified with this MCC are local, state, and federal courts of law that administer and process court fees, alimony, and child support payments.

Examples:
Similar MCC Codes:

9222 – Fines

9399 – Government Services (Not Elsewhere Classified)

Category:
9222
Fines

Merchants classified with this MCC are government entities that administer and process local, state, and federal fines and penalties, motor vehicle violations, and community- or property-assessed fines.

Examples:

Community Assessed Penalties

Motor Vehicle Violations

Similar MCC Codes:

9211 – Court Costs, Including Alimony and Child Support

9399 – Government Services-(Not Elsewhere Classified)

Category:
9223
Bail and Bond Payments

Merchants classified with this MCC post bail to the court system as security for the appearance of the arraigned individual.

Examples:
Similar MCC Codes:
Category:
9311
Tax Payments

Merchants classified with this MCC are local, state, and federal entities that engage in financial administration and taxation including collection of taxes and penalties and custody and disbursement of funds.

Examples:

Customs Bureaus

Similar MCC Codes:

9399 – Government Services (Not Elsewhere Classified)

Category:
9399
Government Services (Not Elsewhere Classified)

Merchants classified with this MCC are government entities that provide general support services to government and communities are not classified with a more specific MCC.

Examples:

DMV

Department of Motor

Vehicles

Fire Departments

Libraries

Parks and Recreation

Police Departments

Similar MCC Codes:

4784 – Tolls and Bridge Fees

7523 – Parking Lots, Parking Meters and Garages

7992 – Public Golf Courses

Category:
9402
Postal Services – Government Only

Merchants classified with this MCC are government postal offices that provide a variety of services such as accepting and processing packages and mail for delivery and selling postage stamps.

Examples:
Similar MCC Codes:

7399 – Business Services (Not Elsewhere Classified).

9399– Government Services (Not Elsewhere Classified)

Category:
9405
U.S. Federal Government Agencies or Departments

Merchants classified with this MCC process U.S. federal government transactions using an acquiring BIN associated with the Intra-Government Transfers (IGOTS) program.

Examples:
Similar MCC Codes:
Category:
9406
Government-Owned Lotteries (Non-U.S. region)

Merchants classified with this MCC are government-owned lotteries that are registered with Visa to sell lottery tickets.

Examples:
Similar MCC Codes:

7800 – Government-Owned Lotteries (US Region Only)

7995 – Betting, including Lottery Tickets, Casino Gaming Chips,

Off-Track Betting, and Wages at Race tracks

Category:
9702
Emergency Services (GCAS) (Visa use only)

This MCC is used only by Visa to enable members and processors to identify emergency transactions from the Global Customer Assistance Services (GCAS).

Examples:
Similar MCC Codes:
Category:
9950
Intra-Company Purchases

Merchants classified with this MCC process purchasing card transactions representing internal unit-to-unit transfers of goods and services.

Examples:
Similar MCC Codes:
Category:
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