Resorts and hotels may provide various entertainment venues, such as skiing facilities, casino, and sailing.
Relevant NAICS and SIC codes are provided below:
NAICS 721110: Hotels (except Casino Hotels) and Motels ; SIC 7011: Hotels and Motels (which includes resorts as well as Ski lodges and ski resorts)
NAICS 713920: Skiing Facilities
NAICS 721120: Casino Hotels ; SIC 7011: Hotels and Motels (which includes Casino hotels)
NAICS 713990: All Other Amusement and Recreation Industries ; SIC 7999: Amusement and Recreation Services, NEC
It is important to know these codes in order to retrieve statistical information produced by the Census as well as search certain databases by these codes. To search for other codes, use the following URL: http://www.census.gov/eos/www/naics/
The links below will help you find other relevant codes you may want to identify. You can also find NAICS and SIC codes by looking at the industry information for a company in a database like Mergent Intellect.
You can also use NAICS and SIC codes to find Industry reports from First Research. Use NAICS codes to search IBISWorld.