This classification applies to the operation of private golf or country clubs or public golf courses. This classification includes golf instruction; tournament operations; all course, club facility or golf cart maintenance; and the operation of pro shops, driving ranges, or restaurant, tavern or event facilities at the club location. This classification also includes additional fitness or recreational facilities that may be operated in connection with the golf course.
Hotel operations shall be separately classified as 9050, Hotels, Motels or Short-Term Residential Housing.
Driving ranges that are not operated by golf courses or country clubs shall be classified as 9016(1), Amusement or Recreational Facilities – N.O.C. – all employees other than those engaged in the operation or maintenance of amusement devices, restaurants or retail stores.
Tennis or racquetball clubs shall be classified as 9053(5), Clubs – racquet sports.
Public or private swimming pools shall be classified as 9053(3), Swimming Pools or Swimming Clubs.
Clubs that are not more specifically described by any other classification shall be classified as 9061, Clubs – N.O.C.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: CLUBS — country or golf — all employees — including front desk employees and restaurant or tavern employees Footnote:
This classification applies to the operation of private golf or country clubs or public golf courses. This classification includes golf instruction; tournament operations; all course, club facility and golf cart maintenance; and the operation of pro shops, driving ranges, and restaurant, tavern and event facilities at the club location. This classification also includes additional fitness and recreational facilities that may be operated in connection with the golf course. Hotel operations shall be separately classified as 9050, Hotels, Motels or Short-Term Residential Housing. Driving ranges that are not operated by golf courses or country clubs shall be classified as 9016(1), Amusement or Recreational Facilities – N.O.C. – all employees other than those engaged in the operation or maintenance of amusement devices, restaurants or retail stores. Tennis or racquetball clubs shall be classified as 9053(5), Clubs – racquet sports. Public or private swimming pools shall be classified as 9053(3), Swimming Pools or Swimming Clubs. Clubs that are not more specifically described by any other classification shall be classified as 9061, Clubs – N.O.C. | 1/1/2021 |
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