2022 NAICS national industry in sector 71 Arts, Entertainment, and Recreation
711110 Theater Companies and Dinner Theaters
NAICS 711110 is the US industry code for theater companies and dinner theaters. It covers (1) companies, groups, or theaters primarily engaged in producing the following live theatrical presentations: musicals; operas; plays; and comedy, improvisational, mime, and puppet shows and (2) establishments, commonly known as dinner theaters, engaged in producing live theatrical productions and in providing food and beverages for consumption on the premises.
- Code
- 711110 (2022 NAICS)
- Title
- Theater Companies and Dinner Theaters
- Part of
- Performing Arts Companies
- SBA small business limit
- Average annual receipts up to $25 million
- Closest UK SIC
- 90010, 90020, 90030, 90040 (details)
Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.
Official definition
This industry comprises (1) companies, groups, or theaters primarily engaged in producing the following live theatrical presentations: musicals; operas; plays; and comedy, improvisational, mime, and puppet shows and (2) establishments, commonly known as dinner theaters, engaged in producing live theatrical productions and in providing food and beverages for consumption on the premises. Theater groups or companies may or may not operate their own theater or other facility for staging their shows.
Examples Census gives
- Comedy troupes
- Opera companies
- Live theatrical productions (except dance)
- Theatrical stock or repertory companies
- Musical theater companies
When to use a different code
Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:
- Establishments, such as nightclubs, primarily engaged in providing food and beverages for consumption on the premises and that also present live nontheatrical entertainment are classified in Subsector 722, Food Services and Drinking Places.
- Establishments primarily engaged in organizing, managing, and/or promoting performing arts productions without producing their own shows are classified in Industry Group 7113, Promoters of Performing Arts, Sports, and Similar Events.
- Companies, groups, or theaters primarily engaged in producing all types of live theatrical dance presentations are classified in Industry 711120, Dance Companies.
- Freelance producers and performing artists (except musicians and vocalists) primarily engaged in theatrical activities independent of a company or group are classified in Industry 711510, Independent Artists, Writers, and Performers.
- Musicians and vocalists are classified in Industry 711130, Musical Groups and Artists.
Activities listed under 711110
The Census index assigns these 24 activities to this code. If your business matches one, this is your code.
- Broadway theaters
- Burlesque companies
- Comedy troupes
- Community theaters
- Dinner theaters
- Improvisational theaters
- Mime theaters
- Musical theater companies or groups
- Musical theater productions, live
- Opera companies
- Puppet theaters
- Repertory companies, theatrical
- Road companies, theatrical
- Stock companies, theatrical
- Summer theaters
- Theater companies (except dance)
- Theater companies (except dance), amateur
- Theaters, dinner
- Theaters, live theatrical production (except dance)
- Theaters, musical
- Theatrical repertory companies
- Theatrical road companies
- Theatrical stock companies
- Vaudeville companies
SBA size standard for 711110
To count as a small business for SBA loans and federal contracts under NAICS 711110, your business (including affiliates) must not exceed $25 million in average annual receipts. Check your business.
Source: SBA table of size standards, effective March 17, 2023.
Closest UK SIC 2007 codes
There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 9000), so treat them as a starting point and check the definition.
- 90010Performing artsUK SIC
- 90020Support activities to performing artsUK SIC
- 90030Artistic creationUK SIC
- 90040Operation of arts facilitiesUK SIC
Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.
Similar codes to compare
Data last changed November 14, 2026. How this page is built.