General Knowledge of Golf Courses
Golf courses are defined as a large area dedicated to playing golf. A typical golf course contains 18 holes, 27 holes, or 36 holes. Golf players play in groups of 4 - 5 people. The typical duration of each tournament is 4.5 hours. The time interval between groups is 5 - 6 minutes. Golf courses incur substantial expenses. In addition to capital to purchase land, other expenses including hydro, electricity, and fertilizers, account for 50% of the initial investment for golf courses.
Golf course service is defined as golf course usage for playing golf. It is typical to hire caddies (people who carries a golfer's clubs and provides other assistance during a match.) and golf carts.
The golf course business is considered a business with environmental impacts. The Excise Tax Act B.E. 2527 (1984) defines the following:
- Service is defined as a service within a commercial facility or service facility as prescribed by the Excise Tax Act.
- Service center is defined as a service business location or company headquarter if the business location cannot be defined.
- Businesses with environmental impacts refer to businesses that have an impact on the environment.
- Revenue from the golf course can be divided into membership fee, golf course usage fee, and other fees.
Golf Courses Product Properties
|1||Service name||Golf course services (eg. Visitor walk in – 18 holes – weekday)|
|2||Service type||Type of golf course service (eg. membership services, golf course usage, and other services)|
|3||Service fee||Service fee per unit|
|4||Service unit||Service unit (eg. one visit)|