Data / Rankings / Nonemployer businesses: accommodation and food services / US states

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

Texas had the highest nonemployer businesses: accommodation and food services of 51 states in 2024, at 97,058. North Dakota had the lowest, at 1,195. The median was 7,605 and the figure for the United States was 721,546. Source: the U.S. Census Bureau.

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Highest97,058Texas
Lowest1,195North Dakota
Median7,60551 states
United States721,546History

Map of states, 2024

Alabama: 10,330 countAlaska: 2,369 countArizona: 13,227 countArkansas: 6,378 countCalifornia: 73,552 countColorado: 11,499 countConnecticut: 5,938 countDelaware: 1,694 countDistrict of Columbia: 1,729 countFlorida: 79,994 countGeorgia: 36,712 countHawaii: 3,178 countIdaho: 3,187 countIllinois: 22,917 countIndiana: 10,536 countIowa: 4,475 countKansas: 4,190 countKentucky: 7,228 countLouisiana: 14,542 countMaine: 2,542 countMaryland: 14,226 countMassachusetts: 9,765 countMichigan: 19,749 countMinnesota: 7,076 countMississippi: 8,962 countMissouri: 9,981 countMontana: 2,518 countNebraska: 3,046 countNevada: 6,829 countNew Hampshire: 1,876 countNew Jersey: 18,551 countNew Mexico: 3,813 countNew York: 42,759 countNorth Carolina: 21,835 countNorth Dakota: 1,195 countOhio: 19,963 countOklahoma: 7,605 countOregon: 7,421 countPennsylvania: 20,486 countRhode Island: 1,656 countSouth Carolina: 12,583 countSouth Dakota: 1,615 countTennessee: 17,794 countTexas: 97,058 countUtah: 5,214 countVermont: 1,487 countVirginia: 17,096 countWashington: 10,798 countWest Virginia: 2,176 countWisconsin: 8,833 countWyoming: 1,363 count
  • Under 2,200
  • 2,200 to 4,400
  • 4,400 to 7,600
  • 7,600 to 12K
  • 12K to 20K
  • 20K and over
count, 2024. Source: U.S. Census Bureau, Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms. Boundaries: U.S. Census Bureau cartographic boundary files.

All states, 2024

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 countMaryland14,226Arizona: 13,227 countArizona13,227South Carolina: 12,583 countSouth Carolina12,583Colorado: 11,499 countColorado11,499Washington: 10,798 countWashington10,798Indiana: 10,536 countIndiana10,536Alabama: 10,330 countAlabama10,330Missouri: 9,981 countMissouri9,981Massachusetts: 9,765 countMassachusetts9,765Mississippi: 8,962 countMississippi8,962Wisconsin: 8,833 countWisconsin8,833Oklahoma: 7,605 countOklahoma7,605Oregon: 7,421 countOregon7,421Kentucky: 7,228 countKentucky7,228Minnesota: 7,076 countMinnesota7,076Nevada: 6,829 countNevada6,829Arkansas: 6,378 countArkansas6,378Connecticut: 5,938 countConnecticut5,938Utah: 5,214 countUtah5,214Iowa: 4,475 countIowa4,475Kansas: 4,190 countKansas4,190New Mexico: 3,813 countNew Mexico3,813Idaho: 3,187 countIdaho3,187Hawaii: 3,178 countHawaii3,178Nebraska: 3,046 countNebraska3,046Maine: 2,542 countMaine2,542Montana: 2,518 countMontana2,518Alaska: 2,369 countAlaska2,369West Virginia: 2,176 countWest Virginia2,176New Hampshire: 1,876 countNew Hampshire1,876District of Columbia: 1,729 countDistrict of Columbia1,729Delaware: 1,694 countDelaware1,694Rhode Island: 1,656 countRhode Island1,656South Dakota: 1,615 countSouth Dakota1,615Vermont: 1,487 countVermont1,487Wyoming: 1,363 countWyoming1,363North Dakota: 1,195 countNorth Dakota1,195Texas: 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 countMaryland14,226Arizona: 13,227 countArizona13,227South Carolina: 12,583 countSouth Carolina12,583Colorado: 11,499 countColorado11,499Washington: 10,798 countWashington10,798Indiana: 10,536 countIndiana10,536Alabama: 10,330 countAlabama10,330Missouri: 9,981 countMissouri9,981Massachusetts: 9,765 countMassachusetts9,765Mississippi: 8,962 countMississippi8,962Wisconsin: 8,833 countWisconsin8,833Oklahoma: 7,605 countOklahoma7,605Oregon: 7,421 countOregon7,421Kentucky: 7,228 countKentucky7,228Minnesota: 7,076 countMinnesota7,076Nevada: 6,829 countNevada6,829Arkansas: 6,378 countArkansas6,378Connecticut: 5,938 countConnecticut5,938Utah: 5,214 countUtah5,214Iowa: 4,475 countIowa4,475Kansas: 4,190 countKansas4,190New Mexico: 3,813 countNew Mexico3,813Idaho: 3,187 countIdaho3,187Hawaii: 3,178 countHawaii3,178Nebraska: 3,046 countNebraska3,046Maine: 2,542 countMaine2,542Montana: 2,518 countMontana2,518Alaska: 2,369 countAlaska2,369West Virginia: 2,176 countWest Virginia2,176New Hampshire: 1,876 countNew Hampshire1,876District of Columbia: 1,729 countDistrict of Columbia1,729Delaware: 1,694 countDelaware1,694Rhode Island: 1,656 countRhode Island1,656South Dakota: 1,615 countSouth Dakota1,615Vermont: 1,487 countVermont1,487Wyoming: 1,363 countWyoming1,363North Dakota: 1,195 countNorth Dakota1,195
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

RankStates2024
count		Change on 2023
1Texas97,058+12%
2Florida79,994+15%
3California73,552+6.2%
4New York42,759+9.9%
5Georgia36,712+11.8%
6Illinois22,917+5.6%
7North Carolina21,835+11.1%
8Pennsylvania20,486+6.7%
9Ohio19,963+4.8%
10Michigan19,749+6.9%
11New Jersey18,551+7%
12Tennessee17,794+6.2%
13Virginia17,096+7%
14Louisiana14,542+6%
15Maryland14,226+6.2%
16Arizona13,227+9%
17South Carolina12,583+12.9%
18Colorado11,499+1.5%
19Washington10,798+6.2%
20Indiana10,536+5.2%
21Alabama10,330+3.5%
22Missouri9,981+4.1%
23Massachusetts9,765+5%
24Mississippi8,962+10.6%
25Wisconsin8,833+6.1%
26Oklahoma7,605+6.4%
27Oregon7,421+5.9%
28Kentucky7,228+8.7%
29Minnesota7,076+4.8%
30Nevada6,829+11.6%
31Arkansas6,378+3.3%
32Connecticut5,938+5.7%
33Utah5,214+11.2%
34Iowa4,475+2.1%
35Kansas4,190+8.7%
36New Mexico3,813+10%
37Idaho3,187+5.3%
38Hawaii3,178+5.4%
39Nebraska3,046+12.1%
40Maine2,542+8%
41Montana2,518+3.5%
42Alaska2,369+5.4%
43West Virginia2,176+8.3%
44New Hampshire1,876+5.5%
45District of Columbia1,729+7.5%
46Delaware1,694+5.3%
47Rhode Island1,656+2.6%
48South Dakota1,615+6.6%
49Vermont1,487+4.3%
50Wyoming1,363+5%
51North Dakota1,195+0.6%

Other periods

About this ranking

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.

Every value in the ranking comes from the same publisher and the same period, so the states are compared on one definition. Equal values share a rank.

How to cite

U.S. Census Bureau. Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/. Retrieved 2026-10-12.

Citation styles

The publisher is the author. Invokely is named only as the place the figures were read, where a style asks for it.

APA 7

U.S. Census Bureau. (2026). Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms (US states by nonemployer businesses: accommodation and food services, 2024) [Data set]. Retrieved October 12, 2026, from https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/

MLA 9

Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms, US states by nonemployer businesses: accommodation and food services, 2024. U.S. Census Bureau, 29 Sept. 2026, https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/. Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states. Accessed 12 Oct. 2026.

Chicago (author-date)

U.S. Census Bureau. 2026. Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms. US states by nonemployer businesses: accommodation and food services, 2024. Dataset. Accessed October 12, 2026. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/. Also distributed by Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states.

Harvard

U.S. Census Bureau (2026) Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms, US states by nonemployer businesses: accommodation and food services, 2024 [Dataset]. Available at: https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/, via Invokely: https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states (Accessed: 12 October 2026).

BibTeX
@misc{census_us_states_by_nonemployer_2024,
  author = {{U.S. Census Bureau}},
  title = {{Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms: US states by nonemployer businesses: accommodation and food services, 2024}},
  year = {2026},
  howpublished = {Data set},
  url = {https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/},
  urldate = {2026-10-12},
  note = {Accessed via Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states. Publisher attribution: U.S. Census Bureau. Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/. Retrieved 2026-10-12.},
}
RIS
TY  - DATA
AU  - U.S. Census Bureau
TI  - Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms: US states by nonemployer businesses: accommodation and food services, 2024
PY  - 2026
DA  - 2026/09/29
PB  - U.S. Census Bureau
DB  - Invokely
UR  - https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/
L2  - https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states
Y2  - 2026/10/12
N1  - Accessed via Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states.
N1  - Publisher attribution: U.S. Census Bureau. Nonemployer Statistics, state and US files: establishments (ESTAB), accommodation and food services (NAICS 72), all legal forms. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2024/historical-datasets/. Retrieved 2026-10-12.
ER  -
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Questions

Which state has the highest nonemployer businesses: accommodation and food services?

Texas, with 97,058 in 2024, according to the U.S. Census Bureau.

Which state has the lowest nonemployer businesses: accommodation and food services?

North Dakota, with 1,195 in 2024.

Where does this ranking come from?

Every value comes from one source and one period, so the places are comparable: 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.

US states: more rankings