Hi Patrick,
Very important questions!
Adding to Laura's caution on this ... if ABC Home Services is actually just a single company, then Google does not want multiple Google My Business listings created for each service it offers. Obviously, the business is offering quite a variety of things, but if it's really all just one company, then it's only eligible for a single Google My Business listing, regardless of the approach that is taken with the number of websites built. And, if it's just one company, building multiple websites with shared NAP on them would not be a safe approach. If this were my client, this is the rough strategy I would recommend:
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Build a single website with awesome content on it for each of the services offered (roofing, carpet cleaning, etc.).
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Build a single set of citations for the company
The only safe alternative to this would be to legally register the companies as completely separate with totally distinct names, do not have an umbrella website, have a unique website for each with no shared content, have a different physical location and different phone number for each business, and do not interlink the businesses in any way.
Any variation on this (such as a shared address) could bring Google scrutiny to the situation and carries a measure of risk as Google might determine that it's just one business attempting to appear like multiple companies. Google can usually handle multiple businesses at the same address, but if they are in some way related to one another, this can raise red flags.
Laura has also made mention of departments within businesses. This commonly applies to auto dealerships, hospitals, school campuses, etc. Google suggests that these business models should each have a unique front entrance to qualify for multiple GMB listings. I've not seen this model applied to a home improvement business, but it's something you could ask Google about.
Hope this helps. Very smart of you to fully research this before creating a marketing plan!