preliminary report of economic impact of the washington...
TRANSCRIPT
1
Preliminary Report of Economic Impact of the
Washington Redskins Training Camp
December 27, 2013
2
The Department of Finance conducted a post training camp analysis to determine the economic benefits of the
relocation of the Washington Redskin‟s training facility from Loudon County, Virginia, to Richmond, Virginia.
The training camp was expected to attract attendees from a geographic footprint covering several hundred miles.
The camp schedule extended 23 days (July 25 – August 16) with 3 player-off days (July 28, August 4, August 11), 2
travel days (August 7 and August 9), and 1 game day (August 8). As a result, there were 17 days available for camp
attendance by fans, 6 days in July, 11 days in August. One rainy day (August 10) affected attendance by visitors, as
practice for the day was cancelled. According to Redskins officials, 165,571 individuals attended the camp, which
exceeded city pre-camp estimates of 100,000.
Analysis
The Department of Finance analyzed tax activity that would logically be expected to result from a venue of this
nature. The analysis included sales taxes, admissions taxes, lodging taxes, and meals taxes, as these taxes would be
the strongest financial indicators of tax revenue generated by visitors to the training camp. Sales taxes are
administered by the Virginia Department of Taxation, and are collected by the vendor when a purchase is made.
The sales tax rate in Richmond is 5.3%, of which 1% is allocated to the locality. Sales taxes are self-reported (the
merchant reports their taxable sales amount and computes the tax amount due to the government entity and submits
payment) and are due on the 20th
of the month following the month in which they are collected. Sales tax receipts
and reports are distributed to localities between the 12th and 25th of the month after the month the taxes are reported
(e.g., receipts and reports for August are remitted/transmitted to Richmond between the 12th
and 25th
of October).
Richmond‟s admissions, lodging, and meals taxes are collected by the vendor when an admissions charge is levied,
when lodging is secured, and/or when a prepared meal is sold. These taxes, which are also self-reported, have the
same reporting periods (monthly) and due date (20th
of the month following the month of activity) as the sales tax,
however, they are reported directly to the city, which gives the Department of Finance direct access to the data. To
conduct this analysis, the selected tax data for July and August of 2012 was compared with the tax data for July and
August of 2013. Businesses that reported sales activity for both years were reviewed.
Presentation
The data is presented to reflect 1) the city-wide impact, and 2) the impact of businesses in close proximity to the
training camp (see map on page 15). The proximity boundaries are N. Boulevard, W. Broad Street, Hermitage Road,
and Brookland Parkway.
Assumptions
The Virginia Department of Taxation (TAX) classifies sales activity into as many as 82 categories (see attachment
1), which varies from month to month. However, the majority of the categories are not impacted by visitors.
Consequently, this analysis focused on categories that could be expected to be impacted by visitors to the training
camp; as such the following categories were selected:
1. Food and Beverage Stores
2. Gasoline stations
3. Hotels
4. Restaurants (Food Service & Drinking Places)
5. Amusement, Gambling, and Recreation Industries
6. Museums
7. Clothing and Clothing Accessory Stores
8. General Merchandise Stores
9. Miscellaneous Store Retailers
10. Performing Arts, Spectator Sports
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Other Factors
Sidewalk Vendor Activity
The City of Richmond has arguably, the most vibrant sidewalk vendor community in the entire region. Sidewalk
vendors are seen as restaurants on wheels. While most vendors covet a location in what is referred to as the
“Central Business District”, which is within the boundaries of E. Cary Street and Marshall Street, and 14th
Street to
Belvidere Street, one of the primary benefits of sidewalk vending is mobility. As such, some restaurants in
Richmond seek to gain a competitive advantage by securing a sidewalk vendor‟s license, which will enable them to
offer their menu items and their „brand‟ at outdoor festivals, concerts, and other events where they would normally
not be able to participate without the vendor‟s license. This gives support to the theory that economic activity
anywhere in Richmond provides economic opportunity to anyone in Richmond.
Regarding their economic impact, there were ten (10) sidewalk vendors who operated within the proximity
boundaries. However, only three (3) have filed their monthly reports. As such, additional research continues and it
is expected that the data from the vendors will add value to the final economic tax base of the Richmond business
community.
Conclusion
Analysis of data is an on-going process as filing activity is subject to being amended, audited, or otherwise changed.
As a result, Finance Department officials will continue to work with TAX to ensure that the analysis is accurate and
remains current. Additionally, the Department of Finance is currently reviewing additional sales tax data for the
months of July and August of 2011. This will ensure that our analysis is not affected by reporting anomalies and
will allow us to perform a trend analysis. Assuming the data is correct, the analysis confirms that Richmond
experienced a positive sales tax impact during the months of July and August 2013, in the majority of categories
impacted by visitors. Additionally, based on merchant reporting, Richmond also experienced a net positive tax
impact for its admissions, lodging, and meals taxes for the months of July and August 2013.
Summary of increase / decrease by percentage change:
July City-Wide sales tax for selected categories 0.00 % (no increase / decrease)
July City-Wide Admissions, Lodging, Meals taxes 2.47 % increase
July Meals tax (proximity) -1.59% % decrease*
August City-Wide sales tax for selected categories 0.30 % increase
August City-Wide Admissions, Lodging, Meals taxes 5.5 % increase
August Meals tax (proximity) 11.25 % increase*
Combined Lodging & Meals near the Central Business Dist. (various increases)
*Does not include revenue from newly opened businesses in the proximity footprint (pages 7 and 10)
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Post Summary Action
An ongoing component of the Finance Department‟s overall compliance program is to monitor the
following activities for all businesses, but particularly for businesses that are registered to collect and
remit the admissions, lodging, or meals tax:
Non-filers – businesses that fail to file for one or more periods
Under-reporting – businesses that under-report gross receipts activity for any reason
Inaccurate reporting – businesses that fail to accurately capture all gross receipts activity (this
could involve taking deductions that are not warranted, or claiming exemptions that are not
warranted)
The Department of Finance is currently reviewing the July – August non-filer report for admissions,
lodging, and meals taxes. The Tax Audit Division and the Tax Enforcement Division, have already
started a review of the report and an audit strategy has been developed as follows:
Contact all active businesses appearing on the non-filer report over the next 45 days
Audit all receipts reported within the selected footprint area
Review all significant variances on the sales tax reports received from calendar year 2011 –
2013 for the months of July and August, to ensure reporting accuracy
Submit a follow up sales tax analysis to the Deputy Chief Administrative Officer for Finance
within 45 days from the date of this report, detailing the results of review.
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July Taxable Sales by Classification City Wide *
2012 2013 Difference % change
Classification
Food and Beverage Stores 29,451,585.00$ 28,063,080.00$ (1,388,505.00)$ -4.71%
Gasoline Stations 2,651,400.00$ 2,902,750.00$ 251,350.00$ 9.48%
Hotel (Accommodation) 8,684,126.00$ 7,097,872.00$ (1,586,254.00)$ -18.27%
Food Service and Drinking Places 30,224,756.00$ 31,765,903.00$ 1,541,147.00$ 5.10%
Amusement, Gambling, Recreation 1,857,369.00$ 1,827,930.00$ (29,439.00)$ -1.58%
Museums, Historical Sites 493,075.00$ 430,341.00$ (62,734.00)$ -12.72%
Clothing and Clothing Accessory Stores 6,594,028.00$ 6,135,478.00$ (458,550.00)$ -6.95%
General Merchandise Stores 14,501,125.00$ 13,658,870.00$ (842,255.00)$ -5.81%
Miscellaneous Store Retailers 5,102,325.00$ 7,321,914.00$ 2,219,589.00$ 43.50%
Performing Arts, Spectator Sports 265,626.00$ 619,029.00$ 353,403.00$ 133.05%
Total Reported Sales 99,825,415.00$ 99,823,167.00$ (2,248.00)$ 0.00%
*July – 6 days of training camp activity
Tax Due Richmond:
Based on 1% of taxable sales 998,254.15$ 998,231.67$
# of sales tax dealers 2513 2503 10
Dealers in some categories increased, while other decreased for a net decrease of 10 sales tax dealers
Variances – though we have not yet determined the reason for the large variances, we can conclude that the
reporting activity reflects fewer (10) sales tax dealers reporting in 2013. The Finance Audit staff will continue to
analyze the variances to determine the effect on the sales tax activity for the selected periods.
Additional Notes - the licensed NFL vendor reported positive taxable sales for the month of July 2013.3,057
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July Admissions, Lodging and Meals Tax Collections City Wide *
2012 2013 Difference % Change
Admissions** 145,869.00$ 110,347.00$ (35,522.00)$ -24.35%
Lodging 438,090.00$ 476,264.00$ 38,174.00$ 8.71%
Meals 2,188,776.00$ 2,254,577.00$ 65,801.00$ 3.01%
Total Tax Activity 2,772,735.00$ 2,841,188.00$ 68,453.00$ 2.47%
Gross Sales Activity
Admissions** 2,083,838.94$ 1,576,382.62$
Lodging 5,476,127.63$ 5,953,296.96$
Meals 36,479,601.38$ 37,576,283.82$
Total Tax Activity 44,039,567.95$ 45,105,963.40$
*July - 6 days of training camp activity
** An investigation conducted by the Department of Finance into the decline of admissions tax receipts
for the month of July 2013, determined that there was no admissions activity at the Landmark Theater in
July 2013, and that admissions activity declined at 4 of the 5 largest venues in the City of Richmond
during the month of July 2013 compared to the admissions activity in July 2012.
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July Meals Tax Activity within Proximity to the Training Camp
2012 2013 % change
1) 7-Eleven 1,715.00$ 1,776.00$ 3.56%
2) 7-Eleven 1,274.00$ 1,245.00$ -2.28%
3) Arby's 4,344.00$ 4,812.00$ 10.77%
4) Boss Catering DMV Cafeteria 665.00$ 1,336.00$ 100.90%
5) Bowtie Cinema 16,610.00$ 15,263.00$ -8.11%
6) Buz and Ned's 14,822.00$ 13,909.00$ -6.16%
7) Cameron's 2,184.00$ 1,758.00$ -19.51%
8) City Diner 3,296.00$ 3,161.00$ -4.10%
9) Famous Daves -$ -$
10) Goldies Convenience Store 372.00$ 365.00$ -1.88%
11) Good Taste III 99.00$ 51.00$ -48.48%
12) Greyhound Food Service 3,686.00$ 3,632.00$ -1.47%
13) Gus's Bar & Grill 3,066.00$ 2,992.00$ -2.41%
14) Hardee's 5,965.00$ 5,580.00$ -6.45%
15) Johnny Rockets -$ -$
16) Kitchen 64 10,621.00$ 12,198.00$ 14.85%
17) Lee's Famous Chicken 11,928.00$ 11,917.00$ -0.09%
18) MACS Retail 13.00$ 202.00$ 1453.85%
19) McDonalds 15,741.00$ 14,823.00$ -5.83%
20) Papa Johns -$ -$
21) Pizza Hut 6,165.00$ 6,316.00$ 2.45%
22) Subway 4,792.00$ 4,337.00$ -9.49%
23) Sweet 95, Inc. 493.00$ 470.00$ -4.67%
24) The Jerk Pit 118.00$ 114.00$ -3.39%
Total Tax Activity 107,969.00$ 106,257.00$ -1.59%
Net Gain(Loss) for July 2013 vs 2012 (1,712.00)$
Newly Opened Businesses in the proximity footprint for 2013
Fat Dragon -$ 6,515.00$
Wine & Design -$ 152.00$
6,667.00$
Although we did not have any baseline data for 2012, it is reasonable to assume that the 2013 positive results for the
newly opened businesses is in some way connected to the training camp.
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August Taxable Sales by Classification City Wide*
2012 2013 Difference % change
Classification
Food and Beverage Stores 24,632,797.00$ 26,808,559.00$ 2,175,762.00$ 8.83%
Gasoline Stations 2,806,938.00$ 2,925,472.00$ 118,534.00$ 4.22%
Hotels (Accommodation) 7,423,411.00$ 6,891,811.00$ (531,600.00)$ -7.16%
Food Service and Drinking Places 29,964,309.00$ 29,950,518.00$ (13,791.00)$ -0.05%
Amusement, Gambling, Recreation 1,684,435.00$ 1,438,263.00$ (246,172.00)$ -14.61%
Museums, Historical Sites** 459,946.00$ 378,932.00$ (81,014.00)$ -17.61%
Clothing and Clothing Accessory Stores 4,950,579.00$ 5,187,606.00$ 237,027.00$ 4.79%
General Merchandise Stores 13,958,302.00$ 11,425,061.00$ (2,533,241.00)$ -18.15%
Miscellaneous Store Retailers 5,005,624.00$ 6,148,159.00$ 1,142,535.00$ 22.83%
Performing Arts, Spectator Sports 145,836.00$ 152,773.00$ 6,937.00$ 4.76%
Total Reported Sales 91,032,177.00$ 91,307,154.00$ 274,977.00$ 0.30%
* 11 days of training camp activity -1 cancellation due to rain = 10 days of activity
** 2012 one time activity of $1,645,721 under this subtitle was deducted to present a fair comparison between 2012
and 2013.
Tax Due Richmond
Based on 1% of taxable sales
$ 910,321.77 $ 913,071.54
# of sales tax dealers
2140 2122
18
(dealers in some categories increased , while others decreased, for a net decrease of 18)
Variances – though we have not yet determined the reason for the large variances, we can conclude that the
reporting activity reflects fewer (18) sales tax dealers reporting in 2013. The Finance Audit staff will continue to
analyze the variances to determine the effect on the sales tax activity for the selected periods.
Additional Notes - the licensed NFL vendor reported positive taxable sales for the month of August 2013.3,057
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August Admissions, Lodging and Meals Tax Collections City
Wide*
2012 2013 Difference % Change
Admissions ** 172,708.00$ 120,961.00$ (51,747.00)$ -29.96%
Lodging 442,644.00$ 488,761.00$ 46,117.00$ 10.42%
Meals 2,290,629.00$ 2,456,058.00$ 165,429.00$ 7.22%
Total Tax Activity 2,905,981.00$ 3,065,780.00$ 159,799.00$ 5.50%
Gross Sales Activity
Admissions ** 2,467,258.48$ 1,716,912.78$
Lodging 5,533,055.00$ 6,109,509.59$
Meals 38,177,144.65$ 40,934,290.92$
Total Tax Activity 46,177,458.13$ 48,760,713.29$
* 11 days of training camp activity -1 cancellation due to rain = 10 days of activity
** An investigation conducted by the Department of Finance into the decline of admissions tax receipts
for the month of August 2013, determined that there was no admissions activity at the Landmark
Theater in August 2013, and that admissions activity declined at the Richmond Coliseum during the
month of August 2013 compared to the admissions activity in August 2012 due to a decline in taxable
admissions at the Coliseum of approximately $1,000,000.
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August Meals Tax Activity within Proximity to the Training
CampAug-12 Aug-13 % change
1) 7-Eleven 1,672.63$ 1,673.09$ 0.03%
2) 7-Eleven 1,192.69$ 1,227.29$ 2.90%
3) Arby's 4,722.08$ 5,143.52$ 8.92%
4) Boss Catering DMV Cafeteria 1,372.00$ 1,231.00$ -10.28%
5) Bowtie Cinema 10,191.00$ 11,657.00$ 14.39%
6) Buz and Ned's 15,004.89$ 15,180.66$ 1.17%
7) Camerons 2,524.56$ 1,875.00$ -25.73%
8) City Diner 3,165.00$ 2,695.00$ -14.85%
9) Famous Daves -$ 2,804.82$
10) Goldies Convenience Store 400.00$ 390.00$ -2.50%
11) Good Taste III 102.00$ 78.00$ -23.53%
12) Greyhound Food Service 3,716.00$ 3,993.00$ 7.45%
13) Gus's Bar & Grill 3,178.00$ 4,201.00$ 32.19%
14) Hardee's 5,861.00$ 5,794.00$ -1.14%
15) Johnny Rockets -$ 1,994.12$
16) Kitchen 64 10,691.00$ 13,184.00$ 23.32%
17) Lee's Famous Chicken 12,223.30$ 12,416.12$ 1.58%
18) MACS Retail 13.00$ 217.00$ 1569.23%
19) McDonalds 15,628.00$ 14,265.00$ -8.72%
20) Papa Johns -$ 2,434.16$
21) Pizza Hut 4,681.00$ 4,709.00$ 0.60%
22) Subway 3,669.36$ 4,199.08$ 14.44%
23) Sweet 95, Inc. 460.00$ 419.00$ -8.91%
24) The Jerk Pit 138.00$ 141.00$ 2.17%
Total Tax Activity 100,605.51$ 111,921.86$ 11.25%
Net Gain(Loss) for August 2013 vs 2012 11,316.35$
Newly Opened Businesses in the proximity footprint for 2013
En Su Boca -$ 8,743.00$
Wine & Design -$ 126.00$
Fat Dragon -$ 6,977.00$
Although we did not have any baseline data for 2012, it is reasonable to assume that the 2013 positive results for the newly opened businesses is in some way connected to the training camp.
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Meals and Lodging Tax Activity of hotels in and near the
Downtown Area
2012 2013 %change 2012 2013 % change 2012 2013 % change 2012 2013 % change
1) Crowne Plaza 40,108.00$ 42,189.00$ 5.19% 40,240.00$ 41,099.00$ 2.13% 6,853.00$ 5,471.00$ -20.17% 6,346.00$ 6,838.00$ 7.75%
2) Commonwealth Park Suites5,755.00$ 5,776.00$ 0.36% 5,689.00$ 6,862.00$ 20.62% -$ -$ -$ -$
3) DoubleTree 32,085.00$ 31,644.00$ -1.37% 28,767.00$ 35,483.00$ 23.35% 2,908.00$ 3,699.00$ 27.20% 4,425.00$ 4,351.00$ -1.67%
4) Clarion Hotel 8,349.00$ 9,239.00$ 10.66% 6,882.00$ 9,901.00$ 43.87% 902.00$ -$ -100.00% 911.00$ -$ -100.00%
5) Hilton Garden Inn 43,689.00$ 52,061.00$ 19.16% 46,576.00$ 53,832.00$ 15.58% 5,481.00$ 6,564.00$ 19.76% 8,214.00$ 7,727.00$ -5.93%
6) Omni Hotel 69,450.00$ 77,374.00$ 11.41% 64,876.00$ 77,299.00$ 19.15% 14,916.00$ 22,305.00$ 49.54% 15,201.00$ 24,814.00$ 63.24%
7) Marriott 74,695.00$ 82,113.00$ 9.93% 71,363.00$ 85,871.00$ 20.33% 19,997.00$ 29,921.00$ 49.63% 25,350.00$ 33,753.00$ 33.15%
8) The Berkley 10,575.00$ 11,674.00$ 10.39% 11,260.00$ 12,576.00$ 11.69% 2,079.00$ 2,118.00$ 1.88% 2,546.00$ 2,875.00$ 12.92%
9) Comfort Inn 11,554.00$ 14,202.00$ 22.92% 11,572.00$ 12,874.00$ 11.25% -$ -$ -$ -$
10) The Jefferson 54,430.00$ 57,306.00$ 5.28% 42,716.00$ 51,043.00$ 19.49% 14,916.00$ 22,305.00$ 49.54% 15,201.00$ 24,814.00$ 63.24%
11) Linden Row 6,517.00$ 8,483.00$ 30.17% 7,151.00$ 8,330.00$ 16.49% 59.00$ 90.00$ 52.54% 56.00$ 82.00$ 46.43%
12) ENYS Hotel 551.00$ 460.00$ -16.52% 539.00$ 596.00$ 10.58% -$ -$ -$ -$
13) Belmont Hotel 987.00$ 992.00$ 0.51% 908.00$ 1,074.00$ 18.28% -$ -$ -$ -$
Totals 358,745.00$ 393,513.00$ 9.69% 338,539.00$ 396,840.00$ 17.22% 68,111.00$ 92,473.00$ 35.77% 78,250.00$ 105,254.00$ 34.51%
Increase/(decrease) 34,768.00$ 58,301.00$ 24,362.00$ 27,004.00$
Total Lodging Increase/(decrease) 93,069.00$
Total Meals Tax Increase/(decrease) 51,366.00$
July August July August
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Chmura Comparison
Tax Projection Per ChmuraMonth Additional Tax Total Addition Performance Over/
Over July - Aug 2012 Aug-Jul Combined Under projection
Sales Tax 37,596.00$ Aug-13 2,749.77$ 2,727.29$ (34,868.71)$
Jul-13 (22.48)$
Meals Tax 81,623.00$ Aug-13 165,429.00$ 231,230.00$ 149,607.00$
Jul-13 65,801.00$
Lodging Tax 32,875.00$ Aug-13 46,117.00$ 84,291.00$ 51,416.00$
Jul-13 38,174.00$
Admisions Tax 29,301.00$ Aug-13 (51,747.00)$ (87,269.00)$ (57,968.00)$
Jul-13 (35,522.00)$
181,395.00$ * 230,979.29$ 230,979.29$
108,186.29$
* The BPOL estimate was not analyzed because BPOL taxes generated in 2013 will not be reported until calendar year 2014.
The total additional tax revenue ($230,979.29) over the projected tax revenue ($181,395.00) represents
an increase over the projection of 27%.
Chmura’s admissions tax estimate did not take the following factors into consideration:1) The Landmark Theater was closed during the months of the analysis (no admissions activity for either month was reported by the Landmark), and 2) Museums in the City of Richmond are not required to collect an
admissions tax from patrons. As a result, the projections were impacted by these factors.
An additional analysis of the admissions taxes was performed by Finance’s Audit staff and it was determined that the primary reason for the decline in admissions taxes in 2013 was due to the event
calendar at the Richmond Coliseum. In August of 2012 the Coliseum hosted events that grossed approximately $1,000,000 in admissions receipts. In August of 2013, the total receipts grossed by the
events at the Coliseum were approximately $176,000. The difference represents a decline in admissions taxes of approximately $54,000 and accounts for the total decline in admissions taxes noted above for
August 2013. The decline reported in the month of July 2013 resulted from no admissions activity at the Landmark Theater, and several venues whose tax collections declined by $24,000.
See page 14 for the complete Chmura estimate
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Attachment 1 NAICS Categories – North American Industry Classification System
1. Crop Production 2. Animal Production 3. Mining (except Oil & Gas) 4. Utilities 5. Building, Developing, and General Contracting 6. Special Trade Contractors 7. Construction of Buildings 8. Heavy and Civil Engineering Construction 9. Specialty Trade Contractors 10. Food Manufacturing 11. Beverage and Tobacco Product Manufacturing 12. Apparel Manufacturing 13. Wood Product Manufacturing 14. Paper Manufacturing 15. Printing and Related Support Activities 16. Petroleum and Coal Products Manufacturing 17. Chemical Manufacturing 18. Plastics and Rubber Products Manufacturing 19. Nonmetallic Mineral Product Manufacturing 20. Primary Metal Manufacturing 21. Fabricated Metal Product Manufacturing 22. Machinery Manufacturing 23. Computer and Electronic Product Manufacturing 24. Electrical Equipment, Appliance, and Component
Manufacturing 25. Transportation Equipment Manufacturing 26. Furniture and Related Product Manufacturing 27. Miscellaneous Manufacturing 28. Wholesale Trade, Durable Goods 29. Wholesale Trade, Nondurable Goods 30. Merchant Wholesalers, Durable Goods 31. Merchant Wholesalers, Nondurable Goods 32. Wholesale Electronic Markets and Agents and
Brokers 33. Motor Vehicle and Parts Dealers 34. Furniture and Home Furnishings Stores 35. Electronics and Appliance Stores 36. Building Material and Garden Equipment and
Supplies Dealers 37. Food and Beverage Stores 38. VA ABC Stores 39. Health and Personal Care Stores 40. Gasoline Stations 41. Clothing and Clothing Accessories Stores 42. Sporting Goods, Hobby, Book, and Music Stores 43. General Merchandise Stores 44. Miscellaneous Store Retailers 45. Nonstore Retailers 46. Air Transportation 47. Truck Transportation 48. Transit and Ground Passenger Transportation 49. Support Activities for Transportation
50. Couriers and Messengers 51. Warehousing and Storage 52. Publishing Industries 53. Motion Picture and Sound Recording Industries 54. Broadcasting (except Internet) 55. Telecommunications 56. Internet Service Providers, Web Search Portals,
and Data Processing Services 57. Other Information Services 58. Credit Intermediation and Related Activities 59. Securities, Commodity Contracts, and Other
Financial Investments and Related Activities 60. Insurance Carriers and Related Activities 61. Funds, Trusts, and Other Financial Vehicles 62. Real Estate 63. Rental and Leasing Services 64. Professional, Scientific, and Technical Services 65. Management of Companies and Enterprises 66. Administrative and Support Services 67. Waste Management and Remediation Services 68. Educational Services 69. Ambulatory Health Care Services 70. Hospitals 71. Nursing and Residential Care Facilities 72. Social Assistance 73. Performing Arts, Spectator Sports, and Related
Industries 74. Museums, Historical Sites, and Similar Institutions 75. Amusement, Gambling, and Recreation Industries 76. Accommodation 77. Food Services and Drinking Places 78. Repair and Maintenance 79. Personal and Laundry Services 80. Religious, Grantmaking, Civic, Professional, and
Similar Organizations 81. Private Households 82. Executive, Legislative, and Other General
Government Support
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