MCC 7997: Membership Clubs (Sports, Recreation, Athletic), Country Clubs, and Private Golf Courses
Visa Merchant Data Standards Manual (April 2026), Section 2: Merchant Category Code Listing, PDF page 103. Checked 2026-10-15.
What MCC 7997 means
The Visa manual describes it this way:
Merchants classified with this MCC operate sports and recreation facilities that require membership such as exercise, athletic and health clubs, country clubs, private golf courses, boating and yacht clubs, swimming clubs, tennis clubs, bowling leagues, riding clubs, shooting and gun clubs, and racquetball clubs, and may also provide spa services.
How an MCC is assigned
Visa says the Merchant Category Code is a four-digit number assigned to describe a merchant's primary business based on annual sales volume, and that acquirers and their agents must assign the correct MCC to each merchant.
If a merchant has more than one line of business, Visa's rules say it must either use the MCC for the business with the highest sales volume or use different MCCs for each line of business. "Miscellaneous" codes, usually ending in 99, are for businesses with no more specific MCC.
On the tax side, the IRS asks for a payee's MCC in Box 2 of Form 1099-K and tells filers to use the code that most closely matches the payee's business.
Source:Visa Merchant Data Standards Manual,IRS Instructions for Form 1099-K.
Your processor or merchant account provider assigns your code when you apply. If you think the wrong code was assigned, ask them to review it.
Nearby codes
- 7994: Video Game Arcades/Establishments
- 7995: Betting, including Lottery Tickets, Casino Gaming Chips, Off-Track Betting, and Wagers at Race Tracks
- 7996: Amusement Parks, Circuses, Carnivals, and Fortune Tellers
- 7998: Aquariums, Seaquariums, Dolphinariums, and Zoos
- 7999: Recreation Services (Not Elsewhere Classified)
- 8011: Doctors and Physicians (Not Elsewhere Classified)