19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 7992 [Name] Public Golf Courses [Description] 
Establishments primarily engaged in the operation of golf courses open to the general public on a contract or fee basis. Membership golf and country clubs are classified in Industry 7997. Miniature golf courses and golf driving ranges are classified in Industry 7999.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description