I posted this once before.....If you try to hammer the wheel off of a club car or you may force the shaft out of the gearbox........Make (or buy) a puller and load it up then hit it with a hammer the preload and shock will loosen the wheel. Are you soaking it with PB Blaster or rust buster?
I made a puller and removed the wheel on my very stuck 1989 in like 20 minutes.....