SIC 7999 — Amusement and Recreation Services, NEC
Official OSHA SIC Manual Definition
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.
Description & Classification
SIC code 7999 representing 'Amusement and Recreation Services, NEC' is an industry category in the Standard Industrial Classification (SIC) system under U.S. OSHA and Federal procurement registers.
Modern NAICS Crosswalk
Trace the modern equivalent classifications in the 2022 North American Industry Classification System (NAICS) database:
- NAICS 713920 - Skiing Facilities (via SIC1987:7999→NAICS1997:71392→2002:713920→2007:713920→2012:713920→2017:713920→2022:713920)
- NAICS 611699 - All Other Miscellaneous Schools and Instruction (via SIC1987:7999→NAICS1997:611699→2002:611699→2007:611699→2012:611699→2017:611699→2022:611699)
- NAICS 487990 - Scenic and Sightseeing Transportation, Other (via SIC1987:7999→NAICS1997:48799→2002:487990→2007:487990→2012:487990→2017:487990→2022:487990)
- NAICS 711190 - Other Performing Arts Companies (via SIC1987:7999→NAICS1997:71119→2002:711190→2007:711190→2012:711190→2017:711190→2022:711190)
- NAICS 561599 - All Other Travel Arrangement and Reservation Services (via SIC1987:7999→NAICS1997:561599→2002:561599→2007:561599→2012:561599→2017:561599→2022:561599)
- NAICS 712190 - Nature Parks and Other Similar Institutions (via SIC1987:7999→NAICS1997:71219→2002:712190→2007:712190→2012:712190→2017:712190→2022:712190)
- NAICS 532284 - Recreational Goods Rental (via SIC1987:7999→NAICS1997:532292→2002:532292→2007:532292→2012:532292→2017:532284→2022:532284)
- NAICS 611620 - Sports and Recreation Instruction (via SIC1987:7999→NAICS1997:61162→2002:611620→2007:611620→2012:611620→2017:611620→2022:611620)
- NAICS 487110 - Scenic and Sightseeing Transportation, Land (via SIC1987:7999→NAICS1997:48711→2002:487110→2007:487110→2012:487110→2017:487110→2022:487110)
- NAICS 713940 - Fitness and Recreational Sports Centers (via SIC1987:7999→NAICS1997:71394→2002:713940→2007:713940→2012:713940→2017:713940→2022:713940)
- NAICS 487210 - Scenic and Sightseeing Transportation, Water (via SIC1987:7999→NAICS1997:48721→2002:487210→2007:487210→2012:487210→2017:487210→2022:487210)
- NAICS 713290 - Other Gambling Industries (via SIC1987:7999→NAICS1997:71329→2002:713290→2007:713290→2012:713290→2017:713290→2022:713290)
- NAICS 713210 - Casinos (except Casino Hotels) (via SIC1987:7999→NAICS1997:71321→2002:713210→2007:713210→2012:713210→2017:713210→2022:713210)
- NAICS 711310 - Promoters of Performing Arts, Sports, and Similar Events with Facilities (via SIC1987:7999→NAICS1997:71131→2002:711310→2007:711310→2012:711310→2017:711310→2022:711310)
- NAICS 711320 - Promoters of Performing Arts, Sports, and Similar Events without Facilities (via SIC1987:7999→NAICS1997:71132→2002:711320→2007:711320→2012:711320→2017:711320→2022:711320)
- NAICS 711219 - Other Spectator Sports (via SIC1987:7999→NAICS1997:711219→2002:711219→2007:711219→2012:711219→2017:711219→2022:711219)
- NAICS 713990 - All Other Amusement and Recreation Industries (via SIC1987:7999→NAICS1997:71399→2002:713990→2007:713990→2012:713990→2017:713990→2022:713990)
Classification Details
| SIC Code | 7999 |
|---|---|
| Industry Title | Amusement and Recreation Services, NEC |
| Division | Division I: Services |
| Major Group | Major Group 79: Amusement and Recreation Services |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 1987 SIC Concordance / 2026-08-08 |
SIC vs NAICS Compliance & Common Mismatches
Legacy SIC code 7999 classifies commercial operations based on primary end-product or service output under the 1987 federal framework. In contrast, modern 2022 NAICS codes group establishments based on production process inputs.
When submitting public disclosures to SEC EDGAR or determining OSHA workplace safety log recordkeeping exemptions (29 CFR Part 1904), rely strictly on the official OSHA 4-digit SIC classification rather than an automated commercial translation.
💡 Expert Guidance: SIC to NAICS Conversion
Common Compliance Mistake: Many contractors and B2B analysts confuse legacy 4-digit SIC codes like 7999 with modern 6-digit NAICS codes. Ensure that you use the correct active 2022 NAICS code (e.g. from the crosswalk below) when submitting representations on SAM.gov, as federal contracting officers only accept modern NAICS codes.
Related Pages & Tools
Further regulatory reference links for legacy SIC code 7999:
- SIC Codes Complete Compliance Guide — Detailed history and active legal applications of the SIC classification framework.
- Why Legacy SIC Codes Persist Guide — How credit systems and the SEC still rely on SIC metadata.
- SIC ↔ NAICS Crosswalk Tool — Trace industrial code conversions dynamically.
- SIC 7999 to NAICS Crosswalk — Bidirectional mapping to modern NAICS codes (Amusement and Recreation Services, NEC).
- SIC Code for Casino — Standard Industrial Classification mapping details.
- SIC Code for Martial Arts — Standard Industrial Classification mapping details.
- SIC Major Group 79 Hub — View other legacy industries in this business division.
Frequently Asked Questions (FAQ)
What industry sector is represented by legacy SIC code 7999? ▾
Legacy SIC code 7999 represents 'Amusement and Recreation Services, NEC', categorized under Division Division I: Services and Major Group Major Group 79: Amusement and Recreation Services. The Standard Industrial Classification (SIC) system was developed in the late 1930s.
What is the modern 2022 NAICS equivalent for legacy SIC 7999? ▾
Legacy SIC code 7999 maps to the modern 2022 NAICS industry classifications: NAICS 713920 (Skiing Facilities), NAICS 611699 (All Other Miscellaneous Schools and Instruction), NAICS 487990 (Scenic and Sightseeing Transportation, Other), NAICS 711190 (Other Performing Arts Companies), NAICS 561599 (All Other Travel Arrangement and Reservation Services), NAICS 712190 (Nature Parks and Other Similar Institutions), NAICS 532284 (Recreational Goods Rental), NAICS 611620 (Sports and Recreation Instruction), NAICS 487110 (Scenic and Sightseeing Transportation, Land), NAICS 713940 (Fitness and Recreational Sports Centers), NAICS 487210 (Scenic and Sightseeing Transportation, Water), NAICS 713290 (Other Gambling Industries), NAICS 713210 (Casinos (except Casino Hotels)), NAICS 711310 (Promoters of Performing Arts, Sports, and Similar Events with Facilities), NAICS 711320 (Promoters of Performing Arts, Sports, and Similar Events without Facilities), NAICS 711219 (Other Spectator Sports), NAICS 713990 (All Other Amusement and Recreation Industries). Mappings are resolved transitively across successive updates to handle splits.
Why do credit agencies and banks still reference legacy SIC code 7999? ▾
Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 7999 because their historical financial risk data and scoring models are indexed using the legacy 4-digit SIC framework.
Does the SEC EDGAR system allow searching public filings by SIC 7999? ▾
Yes. The SEC Division of Corporation Finance assigns a primary 4-digit SIC code to public companies. You can search the EDGAR database using SIC code 7999 to group reporting peer firms.
How do OSHA safety recordkeeping rules apply to SIC code 7999? ▾
Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 7999 to determine if a physical establishment is required to maintain daily injury logs (Form 300) or is partially exempt.
What is the structural difference between SIC 7999 and NAICS codes? ▾
SIC code 7999 classifies establishments based on their final product output or market destination (what they sell), while modern NAICS codes classify them based on production processes and inputs (how they work).
What are the typical business activities classified under legacy SIC 7999? ▾
Typical business activities classified under legacy SIC 7999 are the operations associated with 'Amusement and Recreation Services, NEC'. Mapped modern NAICS codes can be referenced for specific current examples.
Is legacy SIC code 7999 uniform across all 50 U.S. states? ▾
Yes, the Standard Industrial Classification (SIC) system, including code 7999, was published as a federal standard and remains uniform nationwide. It is still referenced by various state workers' compensation boards and departments of labor.
Sources & References
- U.S. Department of Labor (OSHA): OSHA Standard Industrial Classification (SIC) Manual — Code 7999
- U.S. Census Bureau: 1987 SIC to 2022 NAICS Concordance Tables
- Federal Reserve Board: Industrial Production & Capacity Utilization Classifications
- Internal Revenue Service (IRS): Schedule C Principal Business Activity (PBA) Industry Concordance
- Office of Management and Budget (OMB): Standard Industrial Classification Systems Governance