Applies to establishments engaged in providing cemetery and funeral services at one location. Cemeteries are communal burial places and range in size from small churchyards to private facilities with hundreds of acres of land. Cemeteries sell burial plots, excavate graves, prepare grave sites for interment, carry out interment services and maintain the cemetery grounds. Grounds work includes, but is not limited to, maintaining markers, and the usual maintenance work on lawns, roadways, trees, hedges and flowers. Maintenance personnel also set up tents, chairs and other burial service equipment. A grave burial involves placing caskets in the ground within a burial vault; a lawn crypt burial involves placing the casket in a prefabricated, preplaced crypt. A burial vault is a cement structure used to line graves and prevent settling. Crypts can be placed in the ground, above the ground or within private and public mausoleums. A niche houses urns which contain the cremated remains of decedents. Cemeteries may provide funeral services at the cemetery, operate a chapel, and/or offer cremation services, all of which are included in this classification when conducted in connection with a cemetery operation. This classification includes pet cemeteries.

This classification excludes establishments engaged as mortuaries, funeral homes, or crematoriums which are to be reported separately in classification 6201.