Wash. Admin. Code § 296-17A-6206

Current through Register Vol. 24-17, September 1, 2024
Section 296-17A-6206 - Classification 6206
6206-06Golf 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.

Wash. Admin. Code § 296-17A-6206

Amended by WSR 18-11-113, Filed 5/22/2018, effective 7/1/2018
Amended by WSR 23-23-155, Filed 11/21/2023, effective 1/1/2024

Special note: A pro shop operated by an independent concessionaire may qualify for classification 6406, provided the pro shop does not operate the course, collect green fees, or perform other functions of managing a golf course.

07-01-014, recodified as § 296-17A-6206, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. 98-18-042, § 296-17-692, filed 8/28/98, effective 10/1/98; 96-12-039, § 296-17-692, filed 5/31/96, effective 7/1/96; 87-12-032 (Order 87-12), § 296-17-692, filed 5/29/87, effective 7/1/87; 85-24-032 (Order 85-33), § 296-17-692, filed 11/27/85, effective 1/1/86; 85-06-026 (Order 85-7), § 296-17-692, filed 2/28/85, effective 4/1/85; 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.