US states by nonemployer businesses: accommodation and food services

Texas had the highest nonemployer businesses: accommodation and food services of 51 states in 2023, at 86,683. North Dakota had the lowest, at 1,188. The median was 7,149 and the figure for the United States was 664,264. Source: the U.S. Census Bureau.

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Highest86,683Texas
Lowest1,188North Dakota
Median7,14951 states
United States664,264History

Map of states, 2023

Alabama: 9,983 countAlaska: 2,248 countArizona: 12,130 countArkansas: 6,173 countCalifornia: 69,254 countColorado: 11,327 countConnecticut: 5,618 countDelaware: 1,609 countDistrict of Columbia: 1,609 countFlorida: 69,532 countGeorgia: 32,826 countHawaii: 3,015 countIdaho: 3,026 countIllinois: 21,704 countIndiana: 10,012 countIowa: 4,381 countKansas: 3,856 countKentucky: 6,649 countLouisiana: 13,723 countMaine: 2,354 countMaryland: 13,400 countMassachusetts: 9,300 countMichigan: 18,477 countMinnesota: 6,750 countMississippi: 8,103 countMissouri: 9,587 countMontana: 2,433 countNebraska: 2,718 countNevada: 6,121 countNew Hampshire: 1,779 countNew Jersey: 17,343 countNew Mexico: 3,467 countNew York: 38,898 countNorth Carolina: 19,654 countNorth Dakota: 1,188 countOhio: 19,040 countOklahoma: 7,149 countOregon: 7,008 countPennsylvania: 19,203 countRhode Island: 1,614 countSouth Carolina: 11,142 countSouth Dakota: 1,515 countTennessee: 16,757 countTexas: 86,683 countUtah: 4,688 countVermont: 1,426 countVirginia: 15,984 countWashington: 10,172 countWest Virginia: 2,010 countWisconsin: 8,328 countWyoming: 1,298 count
  • Under 2,100
  • 2,100 to 4,200
  • 4,200 to 7,100
  • 7,100 to 11K
  • 11K to 19K
  • 19K and over
count, 2023. 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, 2023

Texas: 86,683 countTexas86,683Florida: 69,532 countFlorida69,532California: 69,254 countCalifornia69,254New York: 38,898 countNew York38,898Georgia: 32,826 countGeorgia32,826Illinois: 21,704 countIllinois21,704North Carolina: 19,654 countNorth Carolina19,654Pennsylvania: 19,203 countPennsylvania19,203Ohio: 19,040 countOhio19,040Michigan: 18,477 countMichigan18,477New Jersey: 17,343 countNew Jersey17,343Tennessee: 16,757 countTennessee16,757Virginia: 15,984 countVirginia15,984Louisiana: 13,723 countLouisiana13,723Maryland: 13,400 countMaryland13,400Arizona: 12,130 countArizona12,130Colorado: 11,327 countColorado11,327South Carolina: 11,142 countSouth Carolina11,142Washington: 10,172 countWashington10,172Indiana: 10,012 countIndiana10,012Alabama: 9,983 countAlabama9,983Missouri: 9,587 countMissouri9,587Massachusetts: 9,300 countMassachusetts9,300Wisconsin: 8,328 countWisconsin8,328Mississippi: 8,103 countMississippi8,103Oklahoma: 7,149 countOklahoma7,149Oregon: 7,008 countOregon7,008Minnesota: 6,750 countMinnesota6,750Kentucky: 6,649 countKentucky6,649Arkansas: 6,173 countArkansas6,173Nevada: 6,121 countNevada6,121Connecticut: 5,618 countConnecticut5,618Utah: 4,688 countUtah4,688Iowa: 4,381 countIowa4,381Kansas: 3,856 countKansas3,856New Mexico: 3,467 countNew Mexico3,467Idaho: 3,026 countIdaho3,026Hawaii: 3,015 countHawaii3,015Nebraska: 2,718 countNebraska2,718Montana: 2,433 countMontana2,433Maine: 2,354 countMaine2,354Alaska: 2,248 countAlaska2,248West Virginia: 2,010 countWest Virginia2,010New Hampshire: 1,779 countNew Hampshire1,779Rhode Island: 1,614 countRhode Island1,614Delaware: 1,609 countDelaware1,609District of Columbia: 1,609 countDistrict of Columbia1,609South Dakota: 1,515 countSouth Dakota1,515Vermont: 1,426 countVermont1,426Wyoming: 1,298 countWyoming1,298North Dakota: 1,188 countNorth Dakota1,188Texas: 86,683 countTexas86,683Florida: 69,532 countFlorida69,532California: 69,254 countCalifornia69,254New York: 38,898 countNew York38,898Georgia: 32,826 countGeorgia32,826Illinois: 21,704 countIllinois21,704North Carolina: 19,654 countNorth Carolina19,654Pennsylvania: 19,203 countPennsylvania19,203Ohio: 19,040 countOhio19,040Michigan: 18,477 countMichigan18,477New Jersey: 17,343 countNew Jersey17,343Tennessee: 16,757 countTennessee16,757Virginia: 15,984 countVirginia15,984Louisiana: 13,723 countLouisiana13,723Maryland: 13,400 countMaryland13,400Arizona: 12,130 countArizona12,130Colorado: 11,327 countColorado11,327South Carolina: 11,142 countSouth Carolina11,142Washington: 10,172 countWashington10,172Indiana: 10,012 countIndiana10,012Alabama: 9,983 countAlabama9,983Missouri: 9,587 countMissouri9,587Massachusetts: 9,300 countMassachusetts9,300Wisconsin: 8,328 countWisconsin8,328Mississippi: 8,103 countMississippi8,103Oklahoma: 7,149 countOklahoma7,149Oregon: 7,008 countOregon7,008Minnesota: 6,750 countMinnesota6,750Kentucky: 6,649 countKentucky6,649Arkansas: 6,173 countArkansas6,173Nevada: 6,121 countNevada6,121Connecticut: 5,618 countConnecticut5,618Utah: 4,688 countUtah4,688Iowa: 4,381 countIowa4,381Kansas: 3,856 countKansas3,856New Mexico: 3,467 countNew Mexico3,467Idaho: 3,026 countIdaho3,026Hawaii: 3,015 countHawaii3,015Nebraska: 2,718 countNebraska2,718Montana: 2,433 countMontana2,433Maine: 2,354 countMaine2,354Alaska: 2,248 countAlaska2,248West Virginia: 2,010 countWest Virginia2,010New Hampshire: 1,779 countNew Hampshire1,779Rhode Island: 1,614 countRhode Island1,614Delaware: 1,609 countDelaware1,609District of Columbia: 1,609 countDistrict of Columbia1,609South Dakota: 1,515 countSouth Dakota1,515Vermont: 1,426 countVermont1,426Wyoming: 1,298 countWyoming1,298North Dakota: 1,188 countNorth Dakota1,188
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

RankStates2023
count
Change on 2022
1Texas86,683+8.6%
2Florida69,532+11.7%
3California69,254+3.1%
4New York38,898+4.6%
5Georgia32,826+4.9%
6Illinois21,704+3.1%
7North Carolina19,654+6.8%
8Pennsylvania19,203+4.1%
9Ohio19,040+4.3%
10Michigan18,477+4%
11New Jersey17,343+5.6%
12Tennessee16,757+5.6%
13Virginia15,984+11.2%
14Louisiana13,723+2.3%
15Maryland13,400+10.9%
16Arizona12,130+8.1%
17Colorado11,327+7.6%
18South Carolina11,142+6.2%
19Washington10,172+8.9%
20Indiana10,012+6.7%
21Alabama9,983+4.7%
22Missouri9,587+5.4%
23Massachusetts9,300+9.3%
24Wisconsin8,328+3.8%
25Mississippi8,103+6.8%
26Oklahoma7,149+9.8%
27Oregon7,008+4.7%
28Minnesota6,750+3.4%
29Kentucky6,649+7.4%
30Arkansas6,173-0.4%
31Nevada6,121+9.2%
32Connecticut5,618+8%
33Utah4,688+4%
34Iowa4,381+8.6%
35Kansas3,856+3%
36New Mexico3,467+11%
37Idaho3,026+3.3%
38Hawaii3,015+7.3%
39Nebraska2,718+5.2%
40Montana2,433+9.3%
41Maine2,354+4.9%
42Alaska2,248+4.7%
43West Virginia2,010+6.3%
44New Hampshire1,779+6.2%
45Rhode Island1,614+10.2%
46Delaware1,609+5.3%
46District of Columbia1,609+2.6%
48South Dakota1,515+4.7%
49Vermont1,426+4.7%
50Wyoming1,298+6.2%
51North Dakota1,188+6.1%

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/2023/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. (2025). 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, 2023) [Data set]. Retrieved October 12, 2026, from https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2023/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, 2023. U.S. Census Bureau, 15 May 2025, https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2023/historical-datasets/. Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states?period=2023. Accessed 12 Oct. 2026.

Chicago (author-date)

U.S. Census Bureau. 2025. 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, 2023. Dataset. Accessed October 12, 2026. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2023/historical-datasets/. Also distributed by Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states?period=2023.

Harvard

U.S. Census Bureau (2025) 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, 2023 [Dataset]. Available at: https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2023/historical-datasets/, via Invokely: https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states?period=2023 (Accessed: 12 October 2026).

BibTeX
@misc{census_us_states_by_nonemployer_2023,
  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, 2023}},
  year = {2025},
  howpublished = {Data set},
  url = {https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2023/historical-datasets/},
  urldate = {2026-10-12},
  note = {Accessed via Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states?period=2023. 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/2023/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, 2023
PY  - 2025
DA  - 2025/05/15
PB  - U.S. Census Bureau
DB  - Invokely
UR  - https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2023/historical-datasets/
L2  - https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states?period=2023
Y2  - 2026/10/12
N1  - Accessed via Invokely, https://invokely.ai/rankings/nonemployer-businesses-accommodation-food-services/us-states?period=2023.
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/2023/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 86,683 in 2023, according to the U.S. Census Bureau.

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

North Dakota, with 1,188 in 2023.

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.

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