NAICS Code Description



71 - Arts, Entertainment, and Recreation

Top Businesses by Annual Sales for 71 – Click for Complete Profiles:

Walt Disney CompanyPinnacle Entertainment Inc
Ameristar Casino Vicksburg IncLight & Wonder Inc
Caesars Holdings IncVail Resorts Inc
Reed Elsevier US Holdings IncWalt Dsney Prks Resorts US Inc
Endeavor Group Holdings IncChurchill Downs Incorporated

The Sector as a Whole

The Arts, Entertainment, and Recreation sector includes a wide range of establishments that operate facilities or provide services to meet varied cultural, entertainment, and recreational interests of their patrons. This sector comprises (1) establishments that are involved in producing, promoting, or participating in live performances, events, or exhibits intended for public viewing; (2) establishments that preserve and exhibit objects and sites of historical, cultural, or educational interest; and (3) establishments that operate facilities or provide services that enable patrons to participate in recreational activities or pursue amusement, hobby, and leisure-time interests.

Some establishments that provide cultural, entertainment, or recreational facilities and services are classified in other sectors. Excluded from this sector are: (1) establishments that provide both accommodations and recreational facilities, such as hunting and fishing camps and resort and casino hotels are classified in Subsector 721, Accommodation; (2) restaurants and night clubs that provide live entertainment in addition to the sale of food and beverages are classified in Subsector 722, Food Services and Drinking Places; (3) motion picture theaters, libraries and archives, and publishers of newspapers, magazines, books, periodicals, and computer software are classified in Sector 51, Information; and (4) establishments using transportation equipment to provide recreational and entertainment services, such as those operating sightseeing buses, dinner cruises, or helicopter rides, are classified in Subsector 487, Scenic and Sightseeing Transportation.

NAICS Codes that fall under 71 - Arts, Entertainment, and Recreation