sch.13-pt.1-div.P-sdiv.93Sport and Recreation

sch.13-pt.1-div.P-sdiv.93 Sport and Recreation

Subdivision 93 Sport and Recreation

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 931 | | Sport | | | | 931110 | Horse and Dog Racing Operations | 2.250% | | | | This class includes employers engaged in operating facilities specially used and designed for horse or dog racing. This class also includes the operation of racing stables and kennels. Horse racing includes the racing horses which are ridden or which are pulling a vehicle. | | | | | Exclusions and References:Horse racing jockeys and horse racing harness drivers are included in Classes 931120 Horse Racing Jockeys and 931130 Horse Racing Harness Drivers. | | | | | Primary Activities: | | | | | Dog training (for racing) | | | | | Farrier service | | | | | Greyhound training | | | | | Race course or track operation nec | | | | | Race horse training | | | | | Racing stables operation | | | | | Racing kennels operation | | | | 931120 | Horse Racing Jockeys | $17 per mount or drive | | | | This class consists of employers of horse racing jockeys. | | | | | Primary Activities: | | | | | Jockeys | | | | 931130 | Horse Racing Harness Drivers | $17 per mount or drive | | | | This class consists of employers of horse racing harness drivers. | | | | | Primary Activities: | | | | | Horse racing harness drivers | | | | 931200 | Sports Grounds and Facilities nec | 2.075% | | | | This class includes employers engaged in operating any kind of indoor or outdoor sports facility other than those for horse or dog racing. This class also includes separately located grounds of sporting clubs which are treated as separate employers. | | | | | Exclusions and References:Employers engaged in operating sporting grounds or facilities within the premises and/or boundaries of an associated licensed club are included in Class 574000 Clubs (Hospitality). | | | | | Primary Activities: | | | | | Athletic field operation | | | | | Basketball stadium operation | | | | | Billiard saloon operation | | | | | Bowling alley, tenpin, operation | | | | | Bowling green operation nec | | | | | Boxing stadium operation | | | | | Cable water ski park operation | | | | | Exercise class operation | | | | | Golf course or practice range operation nec | | | | | Gymnasium operation | | | | | Health and fitness centre operation | | | | | Netball court/facility operation | | | | | Rugby league football ground | | | | | Skating rink operation | | | | | Speedway operation (motor racing) | | | | | Sports ground operation nec | | | | | Squash court operation | | | | | Swimming pool operation | | | | | Surf lifesaving service | | | | | Tennis court operation | | | | 931911 | Sports and Services to Sport nec | 1.966% | | | | This class includes employers engaged in providing sporting services not elsewhere classified. This class also includes clubs predominantly engaged in providing services to sporting activities, and employers providing instruction or training in sporting and/or recreational activities not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in providing administration services to the sporting industry are included in Class 931912 Sports Administration Services. | | | | | Primary Activities: | | | | | Aviation clubs | | | | | Marina operation (pleasure craft) | | | | | Martial arts instruction | | | | | Personal trainers | | | | | Recreational boat charter | | | | | Riding school operation | | | | | Scuba diving (recreational) instruction | | | | | Ski-tow operation | | | | | Sporting club or association (apart from sports administration services) | | | | | Sports coaching service | | | | | Sports statistics service | | | | | Swimming schools | | | | 931912 | Sports Administration Services | 0.562% | | | | This class included employers engaged in providing administration services to the sporting industry. | | | | | Exclusions and References:Employers engaged in(a) providing sports coaching and training services are included in Class 931911 Sports and Services to Sports nec; and(b) operating sports grounds or facilities are included in Class 931110 Horse and Dog Racing Operations or 931200 Sports Grounds and Facilities nec as appropriate. | | | | | Primary Activities: | | | | | Sports administration services | | | | 931920 | Professional Footballers | $167 per capita per game | | | | This class consists of employers of professional football players. | | | | | Primary Activities: | | | | | Professional football players | | | | 931930 | Professional Boxing | $68 per capita per bout | | | | This class consists of employers of professional boxers. | | | | | Primary Activities: | | | | | Professional boxers | | | | 931940 | Professional Wrestling | $68 per capita per bout | | | | This class consists of employers of professional wrestlers. | | | | | Primary Activities: | | | | | Professional wrestlers | | | 932 | | Gambling Services | | | | 932100 | Lotteries | 0.804% | | | | This class includes employers engaged in operating lotteries or in selling lottery tickets. | | | | | Primary Activities: | | | | | Art union operation | | | | | Lottery agency operation | | | | | Lottery operation | | | | 932200 | Casinos | 1.847% | | | | This class includes employers engaged in providing a range of gambling services in addition to totalisator or gaming machine services, and other amusements, in a building to which the general public have access. Included are employers providing food, liquor and accommodation services in addition to a full range of gambling services. | | | | | Exclusions and References:Employers mainly engaged in(a) providing food or liquor and gaming machine services only are included in one of Groups 572 Pubs, Taverns and Bars; 573 Cafes and Restaurants or 574 Clubs (Hospitality); and(b) operating lotteries and selling lottery tickets are included in Class 932100 Lotteries. | | | | | Primary Activities: | | | | | Casino operation | | | | 932900 | Gambling Services nec | 0.804% | | | | This class includes employers engaged in providing totalisator, betting or other gambling services (except casinos or lotteries). | | | | | Primary Activities: | | | | | Betting shop operation | | | | | Bookmaker operation (own account) | | | | | Football pools operation | | | | | Gambling employer operation nec | | | | | Totalisator agency operation | | | 933 | | Other Recreation Services | | | | 933000 | Other Recreation Services | 2.552% | | | | This class includes employers engaged in providing recreation and entertainment services (including the operation of amusement parks or arcades, side shows, circuses, agricultural shows or shooting galleries) not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in providing training in sporting or other recreational activities are included in Class 931911 Sports and Services to Sport nec. | | | | | Primary Activities: | | | | | Amusement park or arcade operation | | | | | Circus operation | | | | | Dance hall | | | | | Entertainment nec | | | | | Fireworks and/or pyrotechnic displays | | | | | Merry-go-round operation | | | | | Railway operation (by historical railway societies or as a tourist attraction; except amusement park railways) | |