| Naics index | Naics index description |
|---|---|
| 713990 | Shooting ranges |
| 713990 | Skeet shooting facilities |
| 713990 | Slot car racetracks (i.e., amusement devices) |
| 713990 | Snowmobiling, recreational |
| 713990 | Soccer clubs, recreational |
| 713990 | Sports clubs (i.e., sports teams) not operating sports facilities, recreational |
| 713990 | Sports teams and leagues, recreational or youth |
| 713990 | Stables, riding |
| 713990 | Summer day camps (except instructional) |
| 713990 | Tourist guide services |