The business code for this type of service is 713900 for Other amusement & recreation
services (including golf courses,
skiing facilities, marinas, fitness
centers, bowling centers, skating
rinks, miniature golf courses). However, you can view a full list of business codes on pages 17-18 on the IRS link below.
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf