NAICS Sector 72 · IRS SOI + Census CBP 2023

Accommodation and Food Services

SBA 7(a)/504 files show 51,290 loans ($40.1B) for NAICS 72, loan-count rank #1 of 24 sectors; FY2020→FY2025 trajectory is rising.

5.9%
Avg net margin
14.6M
Workers
34
Industries
$521.5B
Annual receipts

Accommodation and Food Services payroll leans hard on Food Services and Drinking Places: that single 3-digit NAICS holds 87% of level-3 headcount. Sibling lines fill the rest, a concentrated industry mix inside the sector.

Where Accommodation and Food Services employment sits

Census CBP level-2 sector rows · California holds 12.2% · top 5 = 37.7%

  1. #1 California 1,788,988
  2. #2 Texas 1,355,419
  3. #3 Florida 1,048,633
  4. #4 New York 794,079
  5. #5 Illinois 523,877

Sector ranks #5 of 24 by establishment count.

SBA lending in NAICS 72

FY2020–FY2025 · 7(a)+504 roll-up · #1/24 sectors by loan count

Loans

51,290

Volume

$40.1B

Jobs at origination

858,157

Top lender

The Huntington National Bank

FY2020→FY2025: 6324→10553 loans (rising, +4229).

CBP payroll per worker: $27/yr · SOI receipts/est $664K.

All Industries in This Sector

Industry Profit Margin
Accommodation

NAICS 721

 6.5%
Food Services and Drinking Places

NAICS 722

 5.3%

Top Profit Margins

Accommodation 6.5%
6.5%

Largest Employers

  1. #1 Food Services and Drinking Places 12,644,827
  2. #2 Accommodation 1,963,343

Frequently Asked Questions

Who finances Accommodation and Food Services small businesses?
51,290 SBA 7(a)/504 loans totaling $40.1B (FY2020–FY2026); sector loan-count rank #1/24. FY2020→FY2025 loan counts went 6324→10553 (rising). Busiest lender on record: The Huntington National Bank.
Where is Accommodation and Food Services employment concentrated geographically?
California leads with 1,788,988 workers (12.2% of Census CBP sector headcount); next are Texas (1,355,419) and Florida (1,048,633). Top-5 share is 37.7%. Figures use level-2 sector rows only.
How wide is the margin gap inside NAICS 72?
IRS SOI prints a 5.9% sector average for Accommodation and Food Services, but the sub-industry spread is 1.2 pp, from Accommodation at 6.5% down to thinner lines in the same sector.
Disclaimer: PlainBizBench provides publicly available IRS and Census data for informational purposes only on NAICS 72 (Accommodation and Food Services). This is not financial, tax, or business advice. Consult a qualified accountant or financial advisor for business-specific guidance.

Read our methodology - how this data is sourced, computed, and verified.

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

Census CBP 2023 + IRS SOI 2013 for NAICS 72 · SBA 7(a)/504 $40.1B. CSV: sector 72 rows.

Every figure on PlainBizBench is rendered directly from federal source data, no number is typed in by an editor. This page aggregates every industry within this sector, 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.