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Campsites and Summer Camps

Cal Audits

Summer is coming soon, and many people will spend time camping or attending a summer camp. This e-newsletter compares the classifications that apply to campsites and summer camps. These classifications apply to campsites and camps year round.

Campsites are places where customers pay a fee to use a space for camping. In exchange for a nightly campsite fee, the customer has access to a designated camping spot where they can pitch a tent or park a trailer or recreational vehicle on a short term basis. Some campsites may offer organized activities such as nature walks or nightly campfires, however, participation in activities is optional and campers are free to spend time as they choose. The operations performed by campsite operators primarily pertain to the operation and maintenance of the campsite grounds and facilities such as cleaning restrooms, removing trash, and enforcing rules regarding noise, pets, parking and similar issues. Campsite operations are assigned to Classification 9015(1), Building Operation – N.O.C., which is part of the Property Management/Operation Industry Group.

Overnight camps with organized activities, including but not limited to, children’s overnight summer camps, are assigned to Classification 9048(1), Camps. 

9048(1) CAMPS – recreational or educational – all operations – including Clerical Office Employees at camp locations


This classification applies to camps that provide supervised recreational or educational activities with guidance or counseling services, and with overnight facilities for camp participants.


Firms that solely operate recreational and/or educational day camps that do not include overnight lodging shall be assigned to Classification 9059, Day Care Centers.


Unlike campsites, the activities at a camp are supervised, meaning organized activities are scheduled throughout the time spent at camp. While children’s away-from-home summer camps are the most common example, family camps with supervised activities are also classified as 9048(1). Many camps take place at rural or wilderness locations, however, educational camps may also be conducted at college campuses or similar locations. Typical recreational activities may include swimming, hiking, boating, archery, gymnastics, arts and crafts, and drama. Educational camps may provide programs related to science, math, computer, music and language. Because campers stay overnight and participate in organized activities, and may include children who are away from home, the staff retained by camp operators typically include activity leaders, instructors, lifeguards and counselors, and may include food services. Classification 9048(1) includes clerical office employees at camp locations; clerical employees that do not work at camp locations may qualify for assignment to Classification 8810(1), Clerical Office Employees.

Many children’s summer camps are day camps where the attendees do not stay overnight. As indicated in the footnote to Classification 9048(1), recreational or educational day camps that do not include overnight lodging shall be assigned to Classification 9059, Day Care Centers.

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