1 North American Industry Classification System code. For definitions of each industry, see "North American IndustryClassification System--United States, 1997" available from the National Technical InformationService and the Superintendent of Documents, U.S. Government Printing Office.For a short description available on the Internet, see alsohttp://www.census.gov/epcd/www/pdf/naicsdat.pdf

Source: U.S. Census Bureau, 1997 Economic Census,Arts, Entertainment, and Recreation, Series EC97571A-US(RV), issued April 2000.

http://www.census.gov/epcd/www/econ97.html

*Establishment

An establishment is a single physical location at which business is conducted and/or services are provided. It is notnecessarily identical with a company or enterprise, which may consist of one establishment or more. Economic censusfigures represent a summary of reports for individual establishments rather than companies. For cases where a census reportwas received, separate information was obtained for each location where business was conducted. When administrativerecords of other Federal agencies were used instead of a census report, no information was available on the number oflocations operated. Each economic census establishment was tabulated according to the physical location at which thebusiness was conducted. The count of establishments represents those in business at any time during 1997.

When two activities or more were carried on at a single location under a single ownership, all activities generally weregrouped together as a single establishment. The entire establishment was classified on the basis of its major activity and alldata for it were included in that classification. However, when distinct and separate economic activities (for which differentindustry classification codes were appropriate) were conducted at a single location under a single ownership, separateestablishment reports for each of the different activities were obtained in the census.

Sales, Shipments, Receipts, Revenue, or Business Done

Includes the total sales, shipments, receipts, revenue, or business done by establishments within the scope of the economiccensus. Professional, Scientific, and Technical Services; Administrative and Support and Waste Management and RemediationServices; Educational Services; Health Care and Social Assistance; Arts, Entertainment, and Recreation; and Other Services(Except Public Administration) sectors - TAXABLE ESTABLISHMENTS: Includes receipts from customers or clients forservices rendered, from the use of facilities, and from merchandise sold during 1997 whether or not payment was receivedin 1997. For advertising agencies, travel industries, and other service establishments operating on a commission basis,receipts include commissions, fees, and other operating income, NOT gross billings and sales. Excise taxes on gasoline,liquor, tobacco, etc., which are paid by the manufacturer or wholesaler and passed on in the cost of goods purchased by theservice establishment are also included. The establishments share of receipts from departments, concessions, and vendingand amusement machines operated by others are included as part of receipts. Receipts also include the total value of servicecontracts, market value of compensation received in lieu of cash, amounts received for work subcontracted to others, anddues and assessments from members and affiliates. Receipts from services provided to foreign customers from U.S.locations, including services preformed for foreign parent firms, subsidiaries, and branches are included.

Receipts are net after deductions for refunds and allowances for merchandise returned by customers. Receipts DO NOTinclude sales, occupancy, admissions, or other taxes collected from customers and remitted directly by the firm to a local,state, or Federal tax agency, nor do they include income from such sources as contributions, gifts, and grants; dividends,interest, and investments; or sale or rental of real estate. Also excluded are receipts (gross) of departments and concessionswhich are operated by others; sales of used equipment rented or leased to customers; domestic intracompany transfers;receipts of foreign subsidiaries; and other nonoperating income, such as royalties, franchise fees, etc. Receipts DO NOTinclude service receipts of manufacturers, wholesalers, retail establishments, or other businesses whose primary activity isother than service. They do, however, include receipts other than from services rendered (e.g., sale of merchandise toindividuals or other businesses) by establishments primarily engaged in performing services and classified in the serviceindustries.

TAX EXEMPT ESTABLISHMENTS: Includes revenue from customers or clients for services rendered and merchandisesold during 1997, whether or not payment was received in 1997, and gross sales of merchandise, minus returns andallowances. Also included are income from interest, dividends, gross rents (including display space rentals and share ofreceipts from departments operated by other companies), gross contributions, gifts, grants (whether or not restricted for usein operations), royalties, dues and assessments from members and affiliates, commissions earned from the sale ofmerchandise owned by others (including commissions from vending machine operators), and gross receipts from fundraisingactivities. Receipts from taxable business activities of firms exempt from Federal income tax (unrelated business income)are also included in revenue.

Revenue DOES NOT include sales, admissions, or other taxes collected by the organization from customers or clients andpaid directly to a local, state, or Federal tax agency; income from the sale of real estate, investments, or other assets (exceptinventory held for resale); gross receipts of departments, concessions, etc., that are operated by others; and amountstransferred to operating funds from capital or reserve funds.

Annual Payroll

Payroll includes all forms of compensation, such as salaries, wages, commissions, dismissal pay, bonuses, vacationallowances, sick-leave pay, and employee contributions, to qualified pension plans paid during the year to all employees.For corporations, payroll includes amounts paid to officers and executives; for unincorporated businesses, it does notinclude profit or other compensation of proprietors or partners. Payroll is reported before deductions for social security,income tax, insurance, union dues, etc. This definition of payroll is the same as that used by the Internal Revenue Service(IRS) on Form 941.Paid Employees

Paid employees consists of full-time and part-time employees, including salaried officers and executives of corporations.Included are employees on paid sick leave, paid holidays, and paid vacations; not included are proprietors and partners ofunincorporated businesses. The definition of paid employees is the same as that used on IRS Form 941.

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