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

Source: US Census Bureau, 2022 NAICS descriptions.

When to use a different code

Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:

Source: US Census Bureau, 2022 NAICS cross-references.

Activities listed under 711110

The Census index assigns these 24 activities to this code. If your business matches one, this is your code.

Source: US Census Bureau, 2022 NAICS index file.

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.

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.