Accommodation and Food Services ·NAICS 722310

2026 data Public-data reference. IRS SOI · Census CBP · 2023 Unknown margin

Accommodation and Food Services — Industry Benchmarks

Profit margins, payroll, employment, and SBA lending for Accommodation and Food Services (NAICS 722310). Cross-checked against IRS SOI 2023 and Census County Business Patterns. Refreshed as new data lands.

Accommodation and Food Services (NAICS 722310) does not have profit margin data available in the current IRS SOI release. Census Bureau data identifies 29,512 business establishments employing 618,579 workers nationwide.

Benchmarking Insights for Accommodation and Food Services

When you read the financial profile for Accommodation and Food Services, the number only becomes actionable when paired with scale. This industry sits inside the broader Accommodation and Food Services sector and reports N/A of aggregate annual receipts. Owners comparing their own books should read the margin as a midpoint — smaller operators typically run several points below the aggregate because fixed overhead (rent, software, insurance) consumes a larger share of lower revenue bases. Treat the industry figure as a ceiling calibrated by businesses that have already achieved operating leverage.

Labor economics tell the second half of the story. Census CBP shows 29,512 active establishments employing 618,579 workers, averaging 21.0 employees per location and paying $30,148/yr per employee annually. Texas leads the geographic distribution of employment, with California and New York rounding out the top three concentrations. Headcount density matters because thin-margin industries only clear the cash-flow bar when establishments reach the staffing level where fixed costs amortize — a useful cross-check against the margin line above.

Capital access is the third lens. SBA 7(a) and 504 approvals for this industry totaled 504 loans worth $256 million between FY2020 and FY2025, supporting 6,641 jobs at origination. The average ticket size — $509K — signals the typical capital gap operators bridge when expanding. The Huntington National Bank ranks as the most active SBA lender serving this NAICS code. Use this alongside the IRS and Census figures to decide whether your own plan should target operational efficiency, workforce expansion, or financed growth.

Profit Margin

N/A

Net income ÷ total receipts (IRS SOI)

Total Receipts

N/A

Annual revenue (IRS SOI)

Net Income

N/A

Pre-tax net income

Employment

618,579

Total employees (Census CBP)

Avg Payroll / Employee

$30,148/yr

Annual compensation

Establishments

29,512

Business locations

Workforce scale

Establishment-size distribution and per-establishment headcount based on Census Statistics of US Businesses (SUSB) typical strata.

Financial Detail

Total Tax Returns Filed
N/A
Total Deductions
N/A
Avg Receipts per Business
N/A
Annual Payroll (Total)
$18.6B
Avg Employees per Establishment
21.0

Top States by Employment

State Employment
Texas 54,345
California 54,119
New York 49,229
Florida 37,660
Pennsylvania 35,267
Illinois 33,470
Georgia 22,453
Michigan 19,355
North Carolina 18,479
Massachusetts 17,243

Showing top 10 of 51 states

SBA Lending Activity

FY2020–2025

Small Business Administration 7(a) and 504 loan data for this industry. Source: SBA FOIA dataset.

SBA Loans Approved

504

FY2020–2025

Total Loan Volume

$256M

7(a) + 504 programs

Avg Loan Size

$509K

Per approved loan

Jobs Supported

6,641

Reported at origination

Program Breakdown

7(a) Loans 398 loans (79%)
504 Loans 106 loans (21%)

Top SBA Lender

The Huntington National Bank

34 loans in this industry

New Business Share

23.0% of borrowers were new/startup businesses

Annual Lending Trend

FY2020
53 loans
FY2021
65 loans
FY2022
71 loans
FY2023
85 loans
FY2024
108 loans
FY2025
109 loans
FY2026
13 loans

SBA fiscal year runs Oct–Sep. FY2025 = partial year through Sep 2025.

Source: SBA 7(a) and 504 FOIA dataset · FY2020–FY2025 · View SBA lending rankings →

Frequently Asked Questions

What is the average revenue for Accommodation and Food Services?
Revenue data for Accommodation and Food Services (NAICS 722310) is not available in the current IRS SOI dataset.
How profitable is Accommodation and Food Services?
Profitability data for Accommodation and Food Services is not available in the current dataset.
How many businesses are in Accommodation and Food Services?
There are 29,512 business establishments in Accommodation and Food Services (NAICS 722310) according to Census Bureau County Business Patterns 2023 data. These establishments collectively employ 618,579 workers.
What is the average payroll per employee in Accommodation and Food Services?
The average annual payroll per employee in Accommodation and Food Services is $30,148/yr, based on Census Bureau County Business Patterns data. Businesses in this industry average 21.0 employees per establishment. This figure includes wages, salaries, and benefits reported by employers.
Which states have the most Accommodation and Food Services employment?
Texas leads in Accommodation and Food Services employment with 54,345 workers. California (54,119) and New York (49,229) round out the top three. These figures come from the Census Bureau County Business Patterns 2023 survey.
How much SBA lending does Accommodation and Food Services receive?
Accommodation and Food Services businesses received 504 SBA loans totaling $256 million between FY2020 and FY2025. The average loan size was $509K. These loans supported 6,641 jobs at origination. Most lending (79%) came through the SBA 7(a) program.
Disclaimer: PlainBizBench provides publicly available IRS and Census data for informational purposes only. This is not financial, tax, or business advice. Consult a qualified accountant or financial advisor for business-specific guidance.

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

NAICS 722310 · Data year: 2023

Related

Data sourced from official public datasets. See our methodology for details. Retrieved and formatted by PlainBizBench Editorial

Source: U.S. Census Bureau — County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2025