Accommodation and Food Services ·NAICS 721110

NAICS 721110 · IRS SOI 2023 · Census CBP

Hotels (except Casino Hotels) and Motels - Industry Benchmarks

$39,374/yr average annual pay, with 6,967 SBA loans on record for NAICS 721110.

6.7%
Accommodation and Food Services sector margin
1.5M
Workers employed
$39,374/yr
Avg payroll / employee
$17.1B
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 721110

California leads Hotels (except Casino Hotels) and Motels activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Accommodation and Food Services sector runs a 6.7% net margin.

6.7%
Accommodation and Food Services sector margin (IRS SOI)
1.5M
Workers employed (Census CBP)
$39,374/yr
Avg payroll / employee
$17.1B
SBA lending, FY20–26

Benchmarking Insights for Hotels (except Casino Hotels) and Motels

Hotels (except Casino Hotels) and Motels sits inside Accommodation and Food Services, a sector that runs a 6.7% net margin overall.

55,895 establishments employ 1,497,840 workers (26.8/location) at $39,374/yr average annual pay. California leads employment, followed by Florida and Texas.

Employment

1,497,840

Total employees (Census CBP)

Avg Payroll / Employee

$39,374/yr

Annual compensation

Establishments

55,895

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 131,338; establishment count decreased by 1,025. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Workforce scale

Financial Detail

Annual Payroll (Total)
$59.0B
Avg Employees per Establishment
26.8

Top States by Employment

State Employment
California 207,713
Florida 162,576
Texas 116,468
New York 78,021
Georgia 43,887
Colorado 42,753
North Carolina 42,258
Pennsylvania 41,437
Arizona 40,772
Illinois 40,639

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

6,967

Total Loan Volume

$17.1B

Avg Loan Size

$2454K

Jobs Supported

79,850

Program Breakdown

7(a) 5,191 (75%)
504 1,776 (25%)

Top SBA Lender

GBank

583 loans in this industry

New Business Share

34.9% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
1,050
2021
1,560
2022
1,171
2023
881
2024
1,001
2025
1,146
2026
158

Frequently Asked Questions

How profitable is Hotels (except Casino Hotels) and Motels?
IRS SOI doesn't publish margin data at the NAICS 721110 level. California leads this industry nationally. The broader Accommodation and Food Services sector runs a 6.7% net margin (IRS SOI 2023).
How many businesses are in Hotels (except Casino Hotels) and Motels?
55,895 business establishments. Together they employ 1,497,840 workers.
What is the average payroll per employee in Hotels (except Casino Hotels) and Motels?
$39,374/yr average annual pay per employee. Businesses average 26.8 employees per establishment.
Which states have the most Hotels (except Casino Hotels) and Motels employment?
California leads with 207,713 workers. Florida (162,576) and Texas (116,468) round out the top three.
How much SBA lending does Hotels (except Casino Hotels) and Motels receive?
Hotels (except Casino Hotels) and Motels businesses received 6,967 SBA loans totaling $17.1 billion between FY2020 and FY2026. The average loan size was $2454K. These loans supported 79,850 jobs at origination. Most lending (75%) came through the SBA 7(a) program.

Comparable industry benchmarks

These links are calculated from the current national dataset. They are comparison paths, not recommendations or evidence that businesses operate alike.

How this ranks: Its Census employment total exceeds 98% of that same 801-industry cohort. Calculated by ranking this industry's reported value against every other industry at the same NAICS digit-level, not the whole dataset: comparing a 6-digit detail industry to a 2-digit sector would mix incompatible scales.

Closest workforce scale

Same NAICS detail level, ordered by the smallest difference in reported Census employment.

Benchmarking Hotels (except Casino Hotels) and Motels

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.

Sources: IRS Statistics of Income (SOI) Business Tax Statistics · Census Bureau County Business Patterns 2023

NAICS 721110 · Data year: 2023

According to the U.S. Census Bureau, which released its 2023 County Business Patterns dataset in June 2025, PlainBizBench benchmarks 2,002 U.S. industries against Internal Revenue Service Statistics of Income data. See our methodology for the full compilation process.

Source: U.S. Census Bureau, County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2023

Every figure on PlainBizBench is rendered directly from federal source data, no number is typed in by an editor. This page aggregates profit-margin, payroll, entity-type, and SBA-lending benchmarks for this industry, live from the dataset. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.