The operation of fitness studios or fitness training programs primarily offering scheduled fitness classes where space and exercise equipment is not available for use by clients at-will during the majority of operating hours shall be classified as 8870, Fitness Instruction Programs or Studios.
The operation of spa or bath facilities that include saunas, steam baths, hydrotherapy baths or soaking tubs, including massage or personal appearance services that are not provided in connection with a health club or gym, shall be classified as 9054, Spas or Baths.
Hair cutting, massage services, nail salons and other personal appearance services that are not performed in connection with health clubs, gyms, spas or baths shall be classified as 9586, Barber Shops, Hair Styling Salons and Personal Appearance Services.
Public or private swimming pools shall be classified as 9053(3), Swimming Pools or Swimming Clubs.
Tennis or racquetball clubs shall be classified as 9053(5), Clubs — racquet sports.
Non-profit community health and wellness clubs shall be classified as 9067(1), Clubs — community health and wellness.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: | 1/1/2017 |
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