Code 9065 applies to employers engaged in operating public or private tennis, handball, paddleball, racquetball or squash clubs.  Tennis, handball, paddleball, racquetball or squash must be the principal activity of the club.  To determine the principal activity of a profit-making club, the gross receipts generated by court use must predominate over receipts from other activities such as weight lifting, aerobics and other exercise.  For non-profit clubs, the square footage of the court area must exceed the square footage of areas used for other activities.

Operations include maintenance of the courts as well as grounds, instructors and clerical personnel.  In addition, service of food, beverages or snacks as well as operating a pro shop are included, however, receipts for these operations are not to be used in determining the “principal activity” of the club.