This industry comprises establishments engaged in (1) operating downhill, cross-country, or related skiing areas and/or (2) operating equipment, such as ski lifts and tows. These establishments often provide food and beverage services, equipment rental services, and ski instruction services. Four-season resorts without accommodations are included in this industry. Cross-References. Establishments primarily engaged in operating resorts where skiing facilities are combined with accommodations are classified in Industry Group 7211, Traveler Accommodation.