Exhibit A
Tax Preparers work in Virginia Beach
Virginia Beach has a large year round population and a steady stream of households and small businesses that need returns prepared. The trade here runs from national chains on the main retail corridors to independent offices and solo preparers working out of small suites and home offices. Search demand clusters around the filing season, when people look for a preparer near them, and around the rest of the year when they look for help with a notice, a back tax year or a small business return. Paid search in this trade is concentrated on the weeks before the deadline, which tells you the searches carry commercial intent. The firms taking that demand are a mix of franchises with corporate pages and owner operators whose sites are small.
