GEAR SERVICES, INC.

Racetracks

This includes establishments primarily engaged in operating racetracks without casinos. These establishments may also present and/or promote the events, such as auto, dog, and horse races, held in these facilities.

Other Spectator Sports

This includes (1) independent athletes, such as professional or semiprofessional golfers, boxers, and race car drivers, primarily engaged in participating in live sporting or racing events before a paying audience; (2) owners of racing participants, such as cars, dogs, and horses, primarily engaged in entering them in racing events or other spectator events; and (3) establishments, such as sports trainers, primarily engaged in providing specialized services required to support participants in sports events or competitions.