77.210Level 5
Rental and leasing of recreational and sports goods
Explanatory note
This class includes the rental of recreational and sports equipment, for example:
- pleasure boats, moveable houseboats, canoes, sailing boats and yachts without an operator
- bicycles, including bicycles with electrical assistance
- skis
This class excludes:
- rental of pleasure boats and sailing-boats with crew, see 50.10, 50.30
- provision of short-term accommodation in non-moveable houseboats, see 55.20
- rental of non-moveable houseboats as primary residences, see 68.20
- rental of videotapes and discs, see 77.22
- rental of other personal and household goods, see 77.22
- rental and leasing of water transport equipment for passengers or freight (e.g. boats, ships, hovercraft, without an operator), see 77.34
- rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29