Nonemployer businesses: accommodation and food services

Number of businesses without paid employees in accommodation and food services (hotels, restaurants and bars) (NAICS 72), from the U.S. Census Bureau Nonemployer Statistics.

Nonemployer Statistics: businesses with no paid employees that are subject to federal income tax, mostly the self-employed, counted from tax records, with receipts above small minimum amounts. Census says some years are not comparable with earlier ones, and they are marked as series breaks: 2018 in every sector (businesses were reclassified from their descriptions, which moved many out of other services), 2022 in every sector (new receipts cutoffs) and 2017 in utilities (the same reclassification). Most nonemployers are sole proprietors whose business may be a side activity. Published about 18 months after the reference year.

Key facts

Figures last updated on 2026-10-12.

Rankings

US states by nonemployer businesses: accommodation and food services, 2024

Top 15. Source: U.S. Census Bureau.

Texas: 97,058 countTexas97,058Florida: 79,994 countFlorida79,994California: 73,552 countCalifornia73,552New York: 42,759 countNew York42,759Georgia: 36,712 countGeorgia36,712Illinois: 22,917 countIllinois22,917North Carolina: 21,835 countNorth Carolina21,835Pennsylvania: 20,486 countPennsylvania20,486Ohio: 19,963 countOhio19,963Michigan: 19,749 countMichigan19,749New Jersey: 18,551 countNew Jersey18,551Tennessee: 17,794 countTennessee17,794Virginia: 17,096 countVirginia17,096Louisiana: 14,542 countLouisiana14,542Maryland: 14,226 countMaryland14,226
count. Source: U.S. Census Bureau, Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms. Retrieved 2026-10-12.

Full ranking of states

Places with data

Published for countries, regions and states.

Countries

Regions and states

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Which places have the highest nonemployer businesses: accommodation and food services? Use official data and cite it.
rank_places {"indicator":"nonemployer_establishments_accommodation_food_services","level":"region","within":"United States"}
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