MSIC S—Arts, Sports and Recreation

Where S sits

1. S Arts, Sports and Recreation

Contains 4 narrower codes

• 90 Arts creation and performing arts activities
• 91 Library, archives, museum and other cultural activities
• 92 Gambling and betting activities
• 93 Sports activities and amusement and recreation activities

What S includes

• This section includes a wide range of activities to meet varied cultural, sports and recreational interests of their customers, including live performances, entertainment, operation of cultural and natural heritage sites, and gambling.
• Sports associations are typically non-profit entities, but inclusion in the sports sector is legitimised by the prevailing purpose of the activity carried out (promotion of sports practice) . The activities of education, training, sale of advertising space, provision of clubhouse services, are, in this context, ancillary activities, which may have a prevailing weight at an economic level, but which are instrumental with respect to the prevailing purpose of the activity carried out and for its perpetuation.
• This section also includes services which enable entertainment events and live performances to be carried out.

S in other systems