Employment
134,287
Total employees (Census CBP)
Arts, Entertainment, and Recreation ·NAICS 7132
NAICS 7132 · IRS SOI (C corp) · Census CBP 2023
Gambling Industries - Industry Benchmarks
3 SBA loans on record, $1M in volume, for NAICS 7132.
- 3.8%
- Arts, Entertainment, and Recreation sector margin
- 134K
- Workers employed
- N/A
- Avg payroll / employee
- $1M
- SBA lending, FY20–26
Data updated August 2026
The verdict · NAICS 7132
California leads Gambling Industries activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Arts, Entertainment, and Recreation sector runs a 3.8% net margin.
- 3.8%
- Arts, Entertainment, and Recreation sector margin (IRS SOI)
- 134K
- Workers employed (Census CBP)
- N/A
- Avg payroll / employee
- $1M
- SBA lending, FY20–26
Use Gambling Industries's NAICS benchmark as a comparison point, not a forecast for one business.
Gambling 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 (C corporation headline) and Census County Business Patterns 2023
Benchmarking Insights for Gambling Industries
Gambling Industries sits inside Arts, Entertainment, and Recreation, a sector that runs a 3.8% net margin overall.
3,509 establishments employ 134,287 workers (38.3/location). California leads employment, followed by Washington and Nevada.
Gambling Industries sits in the 40th percentile for employment among 4-digit NAICS industries with reported data.
Avg Payroll / Employee
N/A
Annual compensation
Establishments
3,509
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment increased by 3,705; establishment count increased by 98. 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)Workforce scale
Financial Detail
- Avg Employees per Establishment
- 38.3
Sub-Industries
| Industry | Profit Margin |
|---|---|
| Casinos (except Casino Hotels) NAICS 71321 | N/A |
| Other Gambling Industries NAICS 71329 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| California | 20,881 |
| Washington | 11,645 |
| Nevada | 11,209 |
| Illinois | 9,032 |
| Florida | 6,622 |
| New Jersey | 4,608 |
| Texas | 4,013 |
| Montana | 2,766 |
| West Virginia | 2,247 |
| Colorado | 2,239 |
Showing top 10 of 48 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
3
Total Loan Volume
$1M
Avg Loan Size
$323K
Jobs Supported
14
Program Breakdown
7(a) 3 (100%)
504 0 (0%)
Top SBA Lender
Newtek Small Business Finance, Inc.
1 loans in this industry
New Business Share
33.3% of borrowers were new/startup businesses
Annual Lending Trend (3 yrs)
2020 1
2021 1
2023 1
Frequently Asked Questions
How profitable is Gambling Industries?
IRS SOI doesn't publish margin data at the NAICS 7132 level. California leads this industry nationally. The broader Arts, Entertainment, and Recreation sector runs a 3.8% net margin (IRS SOI 2013 C corp).
How many businesses are in Gambling Industries?
3,509 business establishments. Together they employ 134,287 workers.
What is the average payroll per employee in Gambling Industries?
Average payroll data for Gambling Industries is not available in the current Census CBP dataset.
Which states have the most Gambling Industries employment?
California leads with 20,881 workers. Washington (11,645) and Nevada (11,209) round out the top three.
How much SBA lending does Gambling Industries receive?
Gambling Industries businesses received 3 SBA loans totaling $1 million between FY2020 and FY2026. The average loan size was $323K. These loans supported 14 jobs at origination. Most lending (100%) came through the SBA 7(a) program.
Nationwide industries with similar benchmark drivers
Two IRS/Census peer sets for Gambling Industries, both at NAICS level 4 and excluding this code so the neighborhoods are not self-links.
According to Census County Business Patterns 2023, Gambling Industries ranks #155 of 259 U.S. industries at the 4-digit NAICS level by total employment.
Similar workforce scale
Nearest peer industries by ABS(Census employment) (134,287 here).
Read with this industry: Industry employment trends · 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 7132 · CBP 2023 · IRS SOI
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.