Delivery/Private Captain Industry Code?

Which SIC/NAICS code do you feel would be most appropriate for an LLC whose primary business will be captaining / delivering recreational vessels up to 100 tons (with overnights)?

I’ve used consulting. Even though transportation looks like it would be a better fit, there are some tax laws that affect you adversely under that category. I can’t recall what at the moment.

Thanks. I cannot seem to find a category that definitively reflects the nature of the work and I am a little concerned about possible implications of choosing the wrong one (e.g., a clever personal injury attorney trying to make an issue of it, the State considering one category subject to sales tax but not another, etc.).