#agritourism
Agritourism
Accounting for farm-based tourism businesses, including u-pick operations, corn mazes, farm stays, and the Schedule F/Schedule C income split
Petting Zoo and Mobile Animal Encounter Bookkeeping: Schedule C vs. Schedule F, USDA Licensing, and Sales Tax
Petting zoo admission fees are Schedule C income, not Schedule F farm income — a split that affects self-employment tax, the farmer estimated-tax exception, and audit risk. This guide covers the USDA APHIS Class C exhibitor license ($30–$300/year), liability insurance from $545–$780/year, state admissions-tax traps for mobile trailers, and how to keep agritourism books separate from the farm ledger.
U-Pick Farm and Agritourism Bookkeeping: Splitting Farm Income From Fun-Farm Income
U-pick farms and agritourism ventures must split income between Schedule F farm production and Schedule C entertainment revenue, apply three different sales-tax rules within a single transaction, and budget for a business that earns most of its annual revenue in a 6-8 week window.