19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 7999 [Name] Amusement and Recreation Services, Not Elsewhere Classified [Description] 
Establishments primarily engaged in the operation of sports, amusement, and recreation services, not elsewhere classified, such as bathing beaches, swimming pools, riding academies and schools, carnival operation, exposition operation, horse shows, picnic grounds operation, rental of rowboats and canoes, and shooting galleries. Establishments primarily engaged in showing or handling animals at shows or exhibitions are classified in Agricultural Services, Industry Group 075.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description