Employment
1,426,535
Total employees (Census CBP)
Arts, Entertainment, and Recreation ·NAICS 7139
NAICS 7139 · IRS SOI 2023 · Census CBP
Other Amusement and Recreation Industries - Industry Benchmarks
$26,185/yr average annual pay, with 10,919 SBA loans on record for NAICS 7139.
- 11.0%
- Arts, Entertainment, and Recreation sector margin
- 1.4M
- Workers employed
- $26,185/yr
- Avg payroll / employee
- $6.3B
- SBA lending, FY20–26
Data updated July 2026
The verdict · NAICS 7139
California leads Other Amusement and Recreation Industries activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Arts, Entertainment, and Recreation sector runs a 11.0% net margin.
- 11.0%
- Arts, Entertainment, and Recreation sector margin (IRS SOI)
- 1.4M
- Workers employed (Census CBP)
- $26,185/yr
- Avg payroll / employee
- $6.3B
- SBA lending, FY20–26
Benchmarking Insights for Other Amusement and Recreation Industries
Other Amusement and Recreation Industries sits inside Arts, Entertainment, and Recreation, a sector that runs a 11.0% net margin overall.
81,659 establishments employ 1,426,535 workers (17.5/location) at $26,185/yr average annual pay. California leads employment, followed by Florida and Texas.
Avg Payroll / Employee
$26,185/yr
Annual compensation
Establishments
81,659
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment increased by 114,547; establishment count increased by 1,687. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.
Workforce scale
Financial Detail
- Annual Payroll (Total)
- $37.4B
- Avg Employees per Establishment
- 17.5
Sub-Industries
| Industry | Profit Margin |
|---|---|
| All Other Amusement and Recreation Industries NAICS 71399 | N/A |
| Bowling Centers NAICS 71395 | N/A |
| Fitness and Recreational Sports Centers NAICS 71394 | N/A |
| Golf Courses and Country Clubs NAICS 71391 | N/A |
| Marinas NAICS 71393 | N/A |
| Skiing Facilities NAICS 71392 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| California | 161,279 |
| Florida | 110,102 |
| Texas | 105,360 |
| New York | 76,747 |
| Pennsylvania | 55,463 |
| Illinois | 52,274 |
| North Carolina | 49,422 |
| New Jersey | 46,596 |
| Ohio | 44,489 |
| Colorado | 43,595 |
Showing top 10 of 51 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
10,919
Total Loan Volume
$6.3B
Avg Loan Size
$580K
Jobs Supported
128,968
Program Breakdown
7(a) 9,795 (90%)
504 1,124 (10%)
Top SBA Lender
The Huntington National Bank
1,872 loans in this industry
New Business Share
61.1% of borrowers were new/startup businesses
Annual Lending Trend (7 yrs)
2020 1,275
2021 1,291
2022 1,445
2023 1,838
2024 2,052
2025 2,604
2026 414
Frequently Asked Questions
How profitable is Other Amusement and Recreation Industries?
IRS SOI doesn't publish margin data at the NAICS 7139 level. California leads this industry nationally. The broader Arts, Entertainment, and Recreation sector runs a 11.0% net margin (IRS SOI 2023).
How many businesses are in Other Amusement and Recreation Industries?
81,659 business establishments. Together they employ 1,426,535 workers.
What is the average payroll per employee in Other Amusement and Recreation Industries?
$26,185/yr average annual pay per employee. Businesses average 17.5 employees per establishment.
Which states have the most Other Amusement and Recreation Industries employment?
California leads with 161,279 workers. Florida (110,102) and Texas (105,360) round out the top three.
How much SBA lending does Other Amusement and Recreation Industries receive?
Other Amusement and Recreation Industries businesses received 10,919 SBA loans totaling $6.3 billion between FY2020 and FY2026. The average loan size was $580K. These loans supported 128,968 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.
How this ranks: Its Census employment total exceeds 92% of that same 259-industry cohort. Calculated by ranking this industry's reported value against every other industry at the same NAICS digit-level, not the whole dataset: comparing a 6-digit detail industry to a 2-digit sector would mix incompatible scales.
Closest workforce scale
Same NAICS detail level, ordered by the smallest difference in reported Census employment.
Benchmarking Other Amusement and Recreation Industries
- No margin data, check the parent industry. Browse Arts, Entertainment, and Recreation
- 81,659 establishments, 1,426,535 workers. Payroll benchmarks
- 10,919 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 7139 · 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
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.