Thanks Joshua for replying. Reminded me I started to research then got busy and pulled away.
Not much time now, but I'll just share a few thoughts.
This may not be a clear cut violation to claim both. In my eyes from what I remember when I peeked (and I only peeked) it would appear to be 2 different companies.
But realize the other risks are ranking problems, merging, or Google swapping out the web sites. If a merge or swap happens then you'd have the Plumbing listing not ranking for plumbing because it has the HVAC cats or site attached or some other type of scrambled mess. So...
1) If you decide to create the 2nd listing I'd do in different account for sure so if by chance it gets suspended, it won't take down the mature listing.
2) I never advocate making up a "fake" suite as a way to differentiate a business. But then I'm a purist about the rules. Others might say it's OK.
The guidelines state: "Do not create a listing or place your pin marker at a location where the business does not physically exist."
If there is really no Suite 1, then they really aren't located in Suite 1.
3) To have any chance of pulling this off you should not have ANY overlapping categories. Right now AmeriServe has HVAC related cats. Those need to go.
I'd also be sure they don't have those KWs on the site. The 2 sites I don't think should be cross linking or referencing each other or using crossover KWs.
So short of adding a fake suite, I'd just make sure each has a different phone and try to keep the cats, KWs and everything else you can as different and related to each industry as you can.
Does that help?