BOAT MARINA AND BOAT RENTAL OPERATION
This classification applies to boat marina or boat rental operators, including but not limited to the maintenance of marina facilities, maintenance or repair of rental boats, fuel sales and the rental of boat slips or dry storage space.
Fee-based instruction or guided expeditions shall be separately classified as 9180(1), Amusement or Recreational Facilities – N.O.C. – operation or maintenance of amusement devices.
Boat dealers shall be classified as 8057, Boat Dealers.
Boat repair facilities shall be classified as 6834, Boat Building or Repairing.
Yacht clubs shall be classified as 9060, Clubs – country, golf or yacht.
Restaurants, retail stores or hotels shall be separately classified.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: Footnote: This classification applies to boat marina or boat rental operators, including but not limited to the maintenance of marina facilities, maintenance or repair of rental boats, fuel sales, and the rental of boat slips or dry storage space. Fee-based instruction or guided expeditions shall be separately classified as 9180(1), Amusement or Recreational Facilities – N.O.C. – operation or maintenance of amusement devices. Boat dealers shall be classified as 8057, Boat Dealers. Boat repair facilities shall be classified as 6834, Boat Building or Repairing. Yacht clubs shall be classified as 9061, Clubs – N.O.C. Restaurants, retail stores or hotels shall be separately classified. | 9/1/2022 |
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