This classification applies to all employees engaged in the operation of "walk-in" or "drive-in" motion picture theaters, including but not limited to ushers, motion picture projection and sound equipment operators, box office and snack bar cashiers, security staff and parking lot attendants.
The operation of a concession stand or snack bar by separate concerns shall be classified as 9079(2), Concessionaires.
Theatrical performers, directors or musicians engaged in dance, opera, dramatic, comedic, circus or other theatrical presentations before a live audience shall be classified as 9156, Theaters — dance, opera and theater companies.
Orchestras, touring bands, casual or steady engagement music groups or event disc jockeys engaged in the provision of musical entertainment before a live audience shall be classified as 9151, Theaters — musical entertainment.
Employees other than performers, directors or musicians engaged in the operation of live performance theaters shall be classified as 9154, Theaters — not motion picture.
The payroll of employees engaged exclusively in restaurant or tavern operations shall be separately classified as 9079(1), Restaurants or Taverns.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: THEATERS — motion picture — all employees other than employees exclusively engaged in restaurant or tavern operations Footnote: This classification applies to all employees engaged in the operation of "walk-in" or "drive-in" motion picture theaters, including but not limited to ushers, motion picture projection and sound equipment operators, box office and snack bar cashiers, security staff and parking lot attendants. The operation of a concession stand or snack bar by separate concerns shall be classified as 9079(2), Concessionaires. Theater stage performers, directors and musicians engaged in dance, opera, dramatic, comedic or other theatrical presentations before a live audience shall be classified as 9156, Theaters — dance, opera and theater companies. Orchestras, touring bands, casual or steady engagement music groups and event disc jockeys engaged in the provision of musical entertainment before a live audience shall be classified as 9151, Theaters — musical entertainment. Employees other than stage performers, directors and musicians engaged in the operation of live performance theaters shall be classified as 9154, Theaters — not motion picture. The payroll of employees engaged exclusively in restaurant or tavern operations shall be separately classified as 9079(1), Restaurants or Taverns. | 1/1/2017 |
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