Profit Margin
1.6%
Net income ÷ total receipts (IRS SOI)
Arts, Entertainment, and Recreation ·NAICS 713
NAICS 713 · IRS SOI 2013 (C corp) · Census CBP 2023
Amusement, Gambling, and Recreation Industries - Industry Benchmarks
$28,539/yr average annual pay, with 11,462 SBA loans on record for NAICS 713.
- 1.6%
- Net margin
- 1.8M
- Workers employed
- $28,539/yr
- Avg payroll / employee
- $6.8B
- SBA lending, FY20–26
Data updated August 2026
The verdict · NAICS 713
Amusement, Gambling, and Recreation Industries runs a 1.6% pre-tax net margin - significantly below average, typical of high-volume, low-margin sectors - across 90K establishments employing 1.8M workers.
- 1.6%
- Pre-tax net margin (IRS SOI)
- 1.8M
- Workers employed (Census CBP)
- $28,539/yr
- Avg payroll / employee
- $6.8B
- SBA lending, FY20–26
Use Amusement, Gambling, and Recreation Industries's NAICS benchmark as a comparison point, not a forecast for one business.
Amusement, Gambling, and Recreation Industries is reported here with financial measures from IRS Statistics of Income and workforce measures from Census County Business Patterns. The page keeps those source systems distinct, shows unavailable fields rather than estimating them, and links the underlying industry context so readers can compare the same NAICS activity before interpreting a margin or payroll figure.
Source: IRS SOI 2013 (C corporation headline) and Census County Business Patterns 2023
Benchmarking Insights for Amusement, Gambling, and Recreation Industries
Amusement, Gambling, and Recreation Industries sits inside Arts, Entertainment, and Recreation at a 1.6% net margin (significantly below average, typical of high-volume, low-margin sectors), $59.5B in aggregate receipts across 47,352 returns, averaging $1.3B 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.
Amusement, Gambling, and Recreation Industries sits in the 74th percentile for employment and the 8th percentile for net margin among 3-digit NAICS industries with reported data.
Total Receipts
$59.5B
Annual revenue (IRS SOI)
Net Income
$965.1M
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.
Subscribe to this industry's release updates (RSS)Where each dollar of Amusement, Gambling, and Recreation Industries revenue goes
Workforce scale
Amusement, Gambling, and Recreation Industries margin vs national reference points
Amusement, Gambling, and Recreation Industries net margin 5.4%
Cross-industry median (5%)
p25/median/p75 = 3%/5%/7%
Business Structure Breakdown
Per-entity IRS SOI tables at their own vintages, shares only when every row shares one year (never mix 2013/2017/2022 populations).
C Corporation SOI 2013
47,352 returns
Margin: 1.6% · Receipts: $59.5B
Sole Proprietorship SOI 2022
204,668 returns
Margin: 6.5% · Receipts: $15.2B
Financial Detail
- Total Tax Returns Filed
- 47,352
- Avg Receipts per Business
- $1.3B
- Annual Payroll (Total)
- $51.2B
- Avg Employees per Establishment
- 20.0
Sub-Industries
| Industry | Profit Margin |
|---|---|
| Amusement Parks and Arcades NAICS 7131 | N/A |
| Gambling Industries NAICS 7132 | N/A |
| Other Amusement and Recreation Industries NAICS 7139 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| California | 241,989 |
| Florida | 186,974 |
| Texas | 128,095 |
| New York | 83,277 |
| Pennsylvania | 67,056 |
| Illinois | 64,799 |
| Ohio | 57,338 |
| New Jersey | 54,830 |
| North Carolina | 54,497 |
| Washington | 49,367 |
Showing top 10 of 51 states
SBA Lending Activity
SBA FY2020–2026SBA 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
Frequently Asked Questions
What is the average revenue for Amusement, Gambling, and Recreation Industries?
$59.5B in total annual receipts across all Amusement, Gambling, and Recreation Industries businesses. Average per business: $1.3B.
How profitable is Amusement, Gambling, and Recreation Industries?
1.6% 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.
Nationwide industries with similar benchmark drivers
Two IRS/Census peer sets for Amusement, Gambling, and Recreation Industries, both at NAICS level 3 and excluding this code so the neighborhoods are not self-links.
According to Census County Business Patterns 2023, Amusement, Gambling, and Recreation Industries ranks #20 of 77 U.S. industries at the 3-digit NAICS level by total employment. According to IRS SOI 2013 IRS Statistics of Income, its reported pre-tax net margin ranks #69 of 75 at that same detail level.
Similar reported net margin
Nearest peer industries by ABS(IRS pre-tax margin) (1.6% here).
Similar workforce scale
Nearest peer industries by ABS(Census employment) (1,794,693 here).
Read with this industry: Understanding profit margins by industry · Arts, Entertainment, and Recreation · 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 · CBP 2023 · IRS SOI 2013
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
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.