Arts, Entertainment, and Recreation ·NAICS 713

NAICS 713 · IRS SOI 2023 · Census CBP

Amusement, Gambling, and Recreation Industries - Industry Benchmarks

$28,539/yr average annual pay, with 11,462 SBA loans on record for NAICS 713.

Compiled by PlainBizBench Editorial, Industry Data Editorial Team

2.6%
Net margin: 1.8M
Workers employed: $28,539/yr
Avg payroll / employee: $6.8B
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 713

Amusement, Gambling, and Recreation Industries runs a 2.6% pre-tax net margin - significantly below average, typical of high-volume, low-margin sectors - across 90K establishments employing 1.8M workers.

2.6%
Pre-tax net margin (IRS SOI): 1.8M
Workers employed (Census CBP): $28,539/yr
Avg payroll / employee: $6.8B
SBA lending, FY20–26

Benchmarking Insights for Amusement, Gambling, and Recreation Industries

Amusement, Gambling, and Recreation Industries sits inside Arts, Entertainment, and Recreation at a 2.6% net margin (significantly below average, typical of high-volume, low-margin sectors), $74.7B in aggregate receipts across 252,020 returns, averaging $296.2M per establishment.

89,540 establishments employ 1,794,693 workers (20.0/location) at $28,539/yr average annual pay. California leads employment, followed by Florida and Texas.

Profit Margin

2.6%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$74.7B

Annual revenue (IRS SOI)

Net Income

$1.9B

Pre-tax net income

Employment

1,794,693

Total employees (Census CBP)

Avg Payroll / Employee

$28,539/yr

Annual compensation

Establishments

89,540

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 124,536; establishment count increased by 2,078. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Where each dollar of Amusement, Gambling, and Recreation Industries revenue goes

Receipts decomposition, IRS Statistics of Income 2023 aggregate for Amusement, Gambling, and Recreation Industries

Workforce scale

Establishment size, Amusement, Gambling, and Recreation Industries (Census SUSB)

Amusement, Gambling, and Recreation Industries margin vs national reference points

Amusement, Gambling, and Recreation Industries net margin 8.7%

Cross-industry median (5%)

p25/median/p75 = 3%/5%/8%

Business Structure Breakdown

How businesses in this industry are legally structured (IRS SOI)

C Corporation

47,352 returns 19%

Margin: 1.6% · Receipts: $59.5B

Sole Proprietorship

204,668 returns 81%

Margin: 6.5% · Receipts: $15.2B

Financial Detail

Total Tax Returns Filed: 252,020
Avg Receipts per Business: $296.2M
Annual Payroll (Total): $51.2B
Avg Employees per Establishment: 20.0

Sub-Industries

Industry	Profit Margin	Employment	Avg Payroll/Emp
Amusement Parks and Arcades NAICS 7131	N/A	233,871	$29,174/yr
Gambling Industries NAICS 7132	N/A	134,287	N/A
Other Amusement and Recreation Industries NAICS 7139	N/A	1,426,535	$26,185/yr

Top States by Employment

State	Employment	Establishments	Annual Payroll	Avg Payroll/Emp
California	241,989	9,174	$7.4B	$30,600/yr
Florida	186,974	5,950	$5.7B	$30,680/yr
Texas	128,095	6,526	$3.2B	$25,113/yr
New York	83,277	5,423	$3.0B	$35,774/yr
Pennsylvania	67,056	3,452	$1.9B	$28,039/yr
Illinois	64,799	3,807	$2.0B	$30,096/yr
Ohio	57,338	2,880	$1.4B	$25,107/yr
New Jersey	54,830	2,757	$1.9B	$34,106/yr
North Carolina	54,497	2,935	$1.3B	$23,413/yr
Washington	49,367	2,204	$1.6B	$32,634/yr

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

11,462

Total Loan Volume

$6.8B

Avg Loan Size

$592K

Jobs Supported

139,329

Program Breakdown

7(a) 10,302 (90%)

504 1,160 (10%)

Top SBA Lender

The Huntington National Bank

1,927 loans in this industry

New Business Share

61.1% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020

1,329

2021

1,355

2022

1,518

2023

1,928

2024

2,156

2025

2,736

2026

440

View SBA lending rankings →

Frequently Asked Questions

What is the average revenue for Amusement, Gambling, and Recreation Industries?

$74.7B in total annual receipts across all Amusement, Gambling, and Recreation Industries businesses. Average per business: $296.2M.

How profitable is Amusement, Gambling, and Recreation Industries?

2.6% net profit margin, significantly below average, typical of high-volume, low-margin sectors.

How many businesses are in Amusement, Gambling, and Recreation Industries?

89,540 business establishments. Together they employ 1,794,693 workers.

What is the average payroll per employee in Amusement, Gambling, and Recreation Industries?

$28,539/yr average annual pay per employee. Businesses average 20.0 employees per establishment.

Which states have the most Amusement, Gambling, and Recreation Industries employment?

California leads with 241,989 workers. Florida (186,974) and Texas (128,095) round out the top three.

How much SBA lending does Amusement, Gambling, and Recreation Industries receive?

Amusement, Gambling, and Recreation Industries businesses received 11,462 SBA loans totaling $6.8 billion between FY2020 and FY2026. The average loan size was $592K. These loans supported 139,329 jobs at origination. Most lending (90%) came through the SBA 7(a) program.

Comparable industry benchmarks

These links are calculated from the current national dataset. They are comparison paths, not recommendations or evidence that businesses operate alike.

Closest reported net margins

Same NAICS detail level, ordered by the smallest difference in reported IRS pre-tax margin.

Food and Beverage Stores 2.6%
Heavy and Civil Engineering Construction 2.6%
Oil and Gas Extraction 2.7%

Closest workforce scale

Same NAICS detail level, ordered by the smallest difference in reported Census employment.

Benchmarking Amusement, Gambling, and Recreation Industries

Net margin: 2.6% vs sector. Browse Arts, Entertainment, and Recreation
89,540 establishments, 1,794,693 workers. Payroll benchmarks
11,462 SBA loans on record. SBA lending rankings

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.

Sources: IRS Statistics of Income (SOI) Business Tax Statistics · Census Bureau County Business Patterns 2023

NAICS 713 · Data year: 2023

According to the U.S. Census Bureau, which released its 2023 County Business Patterns dataset in June 2025, PlainBizBench benchmarks 2,002 U.S. industries against Internal Revenue Service Statistics of Income data. See our methodology for the full compilation process.

Read our methodology - how this data is sourced, computed, and verified.

Source: U.S. Census Bureau, County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2023 Accessed 2026-07-06

Every figure on PlainBizBench is rendered directly from federal source data, no number is typed in by an editor. This page aggregates profit-margin, payroll, entity-type, and SBA-lending benchmarks for this industry, live from the dataset. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.