19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 7996 [Name] Amusement Parks [Description] 
Establishments of the type known as amusement parks and kiddie parks which group together and operate in whole or in part a number of attractions, such as mechanical rides, amusement devices, refreshment stands, and picnic grounds. Amusement concessionaires operating within the park are generally classified in Industry 7999.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description