MEMBERSHIP SPORTS AND RECREATION CLUBS (SIC 7997)

Sports and recreation clubs which maintain facilities for use
only by members and their guests, such as country, golf, tennis,
yacht, and swimming clubs.  Such establishments are classified
here regardless of the proportion of receipts derived from food
or liquor sales.  Membership organizations engaged in civic,
social, or fraternal activities are classified in Industry 864. 
Physical fitness facilities are classified in Industry 7991.