The occupant load is not the maximum allowed. It is the minimum for which you must design. It’s how you determine the minimum required number of exits, width of exits, plumbing fixtures.
Jay Smith provided a great answer, because the preamble in CBC 1004.1 states its limited purpose which is: sizing and designing the MOE system. Its primary purpose is not for determining the
maximum number of allowable occupants.
"1004.1 Design Occupant Load. In determining means of egress requirements, the number of occupants for whom means of egress facilities are provided shall be determined in accordance with this section."
Sunshelly's next question should be, who determines the maximum occupant load?
Answer: If your anticipated occupant load is higher than per Table 1004.5, you calculate and design the size the means of egress to the number of occupants that you think you will really have; then you show it to the Authorities Having Jurisdiction during plan check - - typically, the Building Department and Fire Department to get their approval. The AHJs may determine a final number, based on the conditions (such as furniture) inside the tutoring room. You may want to get their informal opinion early on, before the owner has gone all the way through the permit/construction process.
"1004.5.1 Increased Occupant Load
The occupant load permitted in any building, or portion thereof, is permitted to be increased from that number established for the occupancies in Table 1004.5, provided that all other requirements of the code are met based on such modified number and the occupant load does not exceed one occupant per 7 square feet (0.65 m2) of occupiable floor space. Where required by the building official, an approved aisle, seating or fixed equipment diagram substantiating any increase in occupant load shall be submitted. Where required by the building official, such diagram shall be posted."
I think the problem you'll find is if you ask the Building and Fire officials for a higher density (say, 20 SF for classrooms), it is likely that when the plans get routed back to the Planning Department for zoning enforcement, the higher-than-office occupant load might trigger zoning code issues related to parking, and/or perhaps traffic/circulation environmental analysis. If the tutoring center operates with a bunch of parents picking up and dropping off kids at the same time and creating a queue that spills into the street, the planning department will be getting calls from the neighbors. But that's a planning issue, not a building code issue.