The Accommodation and Food Services sector comprises establishments providing customers with lodging and/or preparing meals, snacks, and beverages for immediate consumption. The sector includes both accommodation and food services establishments because the two activities are often combined at the same establishment.
Excluded from this sector are civic and social organizations; amusement and recreation parks; theaters; and other recreation or entertainment facilities providing food and beverage services.
Accommodation and Food Services has a two-digit North American Industry Classification System (NAICS) code of 72. Its subcategories are as follows:
| NAICS Code | NAICS Title |
| 721 | Accommodation |
| 721110 | Hotels (except Casino Hotels) and Motels |
| 721120 | Casino Hotels |
| 721191 | Bed-and-Breakfast Inns |
| 721199 | All Other Traveler Accommodation |
| 721211 | RV (Recreational Vehicle) Parks and Campgrounds |
| 721214 | Recreational and Vacation Camps (except Campgrounds) |
| 721310 | Rooming and Boarding Houses |
| 722 | Food Services and Drinking Places |
| 722110 | Full-Service Restaurants |
| 722211 | Limited-Service Restaurants |
| 722212 | Cafeterias, Grill Buffets, and Buffets |
| 722213 | Snack and Nonalcoholic Beverage Bars |
| 722310 | Food Service Contractors |
| 722320 | Caterers |
| 722330 | Mobile Food Services |
| 722410 | Drinking Places (Alcoholic Beverages) |
Information courtesy of the U.S. Census Bureau.
