PHYSICAL FITNESS FACILITIES (SIC 7991)

Establishments primarily engaged in operating reducing and other
health clubs, spas, and similar facilities featuring exercise and
other active physical fitness conditioning, whether or not on a
membership basis.  Establishments providing aerobic dance and
exercise classes are also included here.  Sports and recreation
clubs are classified in Industry 7997 if operated on a membership
basis, and in Industry 7992 or 7999 if open to the general
public.  Health resorts and spas providing lodging are classified
in Major Group 70.  Establishments that promote physical fitness
through diet control are classified in Industry 7299.