711110 — Theater Companies and Dinner Theaters
Description
This industry comprises (1) companies, groups, or theaters primarily engaged in producing the following live theatrical presentations: musicals; operas; plays; and comedy, improvisational, mime, and puppet shows and (2) establishments, commonly known as dinner theaters, engaged in producing live theatrical productions and in providing food and beverages for consumption on the premises. Theater groups or companies may or may not operate their own theater or other facility for staging their shows (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Illustrative Examples
- Comedy troupes
- Opera companies
- Live theatrical productions (except dance)
- Theatrical stock or repertory companies
- Musical theater companies
Exclusions & Cross-References
- Establishments, such as nightclubs, primarily engaged in providing food and beverages for consumption on
- the premises and that also present live nontheatrical entertainment are classified in Subsector 722, Food
- Services and Drinking Places;
- Establishments primarily engaged in organizing, managing, and/or promoting performing arts productions
- without producing their own shows are classified in Industry Group 7113, Promoters of Performing Arts,
- Sports, and Similar Events;
- Companies, groups, or theaters primarily engaged in producing all types of live theatrical dance
- presentations are classified in Industry 711120, Dance Companies;
- Freelance producers and performing artists (except musicians and vocalists) primarily engaged in theatrical
- activities independent of a company or group are classified in Industry 711510, Independent Artists,
- Writers, and Performers; and
- Musicians and vocalists are classified in Industry 711130, Musical Groups and Artists.
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 5812 - Eating Places (via SIC1987:5812→NAICS1997:71111→2002:711110→2007:711110→2012:711110→2017:711110→2022:711110)
- SIC 7922 - Theatrical Producers (via SIC1987:7922→NAICS1997:71111→2002:711110→2007:711110→2012:711110→2017:711110→2022:711110)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC M1FB — OPERATION OF RECREATIONAL BUILDINGS
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 711110 valid in 2022? ▾
Yes, 711110 is a valid 6-digit 2022 NAICS national industry code representing 'Theater Companies and Dinner Theaters' under Sector 71 in the official classification index.
What is the SBA size standard for NAICS code 711110? ▾
The Small Business Administration (SBA) has established a small business size standard of $25,000,000 for NAICS code 711110 (Theater Companies and Dinner Theaters), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 711110? ▾
According to official Census Bureau concordance tables, NAICS code 711110 (Theater Companies and Dinner Theaters) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 5812 - Eating Places, 7922 - Theatrical Producers.
Related Pages & Tools
Further regulatory reference links for NAICS code 711110:
- Sector 71 Directory Hub — List of related industries in the Arts, Entertainment, and Recreation sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 711110 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Theater Companies and Dinner Theaters).
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.