This classification applies to the temporary board and care of horses in connection with horse shows or rodeos, including but not limited to feeding, watering, grooming and exercising horses, and the maintenance of stable grounds.
Also refer to companion Classification 9016(3), Horse Shows or Rodeos — all employees other than stable employees and employees engaged in the operation or maintenance of amusement devices, restaurants or retail stores.
Boarding horses for other concerns on a fee basis shall be classified as 7207(1), Stables.
The operation of riding clubs that provide board and care for members' horses shall be classified as 7207(2), Clubs — riding.
The operation of stables in connection with pack train operations shall be classified as 7207(4), Pack Trains.
The operation of stables in connection with harness racing shall be classified as 7207(5), Racing Stables — harness racing.
Horse dealers or auctions shall be classified as 8286, Livestock Dealers or Auction Yards.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraesology: | 1/1/2017 |
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