All Other Amusement and Recreation Industries
All Other Amusement and Recreation Industries businesses. Includes amusement ride or coin- or card-operated, nongambling amusement device concession, operators (i.e., supplying and servicing in others'.
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What is SBA Size Standard?
The maximum annual revenue a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Amusement ride or coin- or card-operated
- ✓nongambling amusement device concession
- ✓operators (i.e., supplying and servicing in others'
- ✓facilities)
- ✓Outdoor adventure operations (e.g., white water
- ✓rafting) without accommodations
- ✓Miniature golf courses
- ✓Golf driving ranges
- ✓Archery or shooting ranges
- ✓Recreational day camps (except instructional)
- ✓Billiard or pool parlors
- ✓Recreational chess or bridge clubs
- ✓Boating clubs (without marinas)
- ✓Recreational or youth sports clubs (i.e., sports
- ✓teams) not operating sports facilities
- ✓Escape rooms
- ✓Riding stables (except boarding horses)
Example Companies
- ●Topgolf- Golf entertainment
- ●Sky Zone- Trampoline parks
- ●Urban Air Adventure Park- Indoor parks
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.