Service Providers: Service Charge and Sales Tax

My question involves a consumer law issue in the State of California

As a private country club, can we charge a service charge and sales tax on the following when doing private pool parties:

Lifeguard Fee (We charge $150 for 3 hours)

Set Up & Attendant ($75.00)

Non-member Swim Fee ($7 each)

Thank You!
Miki

Service Providers: Service Charge and Sales Tax