SSIC 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 Libraries, archives, museums 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 (i.e. to support the main productive activities of the economic unit), 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

What S excludes

• Provision of accommodation with recreational facilities (e.g. casino hotels), see Section I 'Accommodation And Food Service Activities'
• Food serving activities with live entertainment in addition to the sale of food and beverages, see Section I 'Accommodation And Food Service Activities'
• Operation of transport equipment to provide recreational and entertainment (e.g. sightseeing buses, cruises), see divisions 49 to 51 based on the type of transport
• Operation of motion picture theatres, see 59140

S in other systems