PDFWAC 296-17A-6206
Classification 6206.
6206-06 Golf courses, N.O.C.
Applies to:
Businesses operating public or private golf courses, including pro shops, miniature golf courses, and driving ranges operated in connection with the golf course.
This classification includes snack bars operated at the golf course when the snack bar is not a "bona fide" restaurant operation as described in the exclusions below.
Pro shop work activities include, but are not limited to:
• Arranging tee times;
• Collecting green fees;
• Renting carts;
• Selling golf clubs, golf balls, specialty clothing, and related golfing items.
Typical employees include, but are not limited to:
• Caddies;
• Golf pros;
• Greens keepers;
• Snack bar employees.
Exclusions:
• Miniature golf courses and driving ranges not in connection with a standard golf course are classified in 6208.
• "Bona fide" restaurant operations may be reported separately in classification 3905. For purposes of this classification a "bona fide" restaurant at a golf course is operated independent of the course and is open to the public even when the golf course is closed.
• Pro shops operated by independent concessionaires may be reported separately in classification 6406, provided the pro shop does not operate the course, collect green fees, or perform other functions of managing a golf course.
Note: | For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications. |
[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 23-23-155, § 296-17A-6206, filed 11/21/23, effective 1/1/24; WSR 18-11-113, § 296-17A-6206, filed 5/22/18, effective 7/1/18. WSR 07-01-014, recodified as § 296-17A-6206, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-692, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-692, filed 5/31/96, effective 7/1/96; WSR 87-12-032 (Order 87-12), § 296-17-692, filed 5/29/87, effective 7/1/87; WSR 85-24-032 (Order 85-33), § 296-17-692, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-692, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-692, filed 11/30/83, effective 1/1/84; Order 73-22, § 296-17-692, filed 11/9/73, effective 1/1/74.]