US states by nonemployer business receipts: accommodation and food services, 2024

California had the highest nonemployer business receipts: accommodation and food services of 51 states in 2024, at $3.63 billion. North Dakota had the lowest, at $53.69 million. The median was $313.73 million and the figure for the United States was $28.47 billion. Source: the U.S. Census Bureau.

Highest3,628.9California

Lowest53.7North Dakota

Median313.751 states

United States28,471.4History

Map of states, 2024

Under 110
110 to 190
190 to 310
310 to 460
460 to 740
740 and over

USD million, 2024. Source: U.S. Census Bureau, Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. Boundaries: U.S. Census Bureau cartographic boundary files.

All states, 2024

USD million. Source: U.S. Census Bureau, Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. Retrieved 2026-10-12.

Full ranking

Rank	States	2024 USD million	Change on 2023
1	California	3,628.9	+8.3%
2	Texas	3,544.3	+11.5%
3	Florida	2,953.7	+14.4%
4	New York	1,740.2	+14.5%
5	Georgia	1,035.2	+13.3%
6	Pennsylvania	934.3	+7.8%
7	New Jersey	912.3	+5.6%
8	Illinois	857.6	+9.8%
9	Ohio	739	+7.3%
10	North Carolina	732.8	+10.7%
11	Michigan	663	+9.8%
12	Tennessee	622.7	+7.4%
13	Virginia	600.3	+8.4%
14	Arizona	555.3	+8.8%
15	Colorado	497.9	+6%
16	Washington	496	+8.6%
17	Maryland	472.9	+7.2%
18	Louisiana	454.3	+7.5%
19	Wisconsin	446.6	+4.3%
20	Massachusetts	443.5	+4.6%
21	South Carolina	434.4	+13.3%
22	Indiana	398.2	+12.8%
23	Oregon	374.6	+14%
24	Missouri	360.8	+9.2%
25	Alabama	334.9	+5.1%
26	Minnesota	313.7	+5.6%
27	Connecticut	307.1	+11.5%
28	Oklahoma	304.4	+5.7%
29	Kentucky	285.4	+15.6%
30	Nevada	264.1	+11.1%
31	Arkansas	252.8	+3.2%
32	Utah	248.8	+6.3%
33	Mississippi	248.5	+7.4%
34	Hawaii	196.4	-0.4%
35	Iowa	186.4	+6.7%
36	New Mexico	167.1	+10.2%
37	Kansas	162.8	+13%
38	Maine	134.6	+4.5%
39	Montana	129	+0.8%
40	Idaho	128.2	+9.7%
41	Nebraska	123	+8.4%
42	New Hampshire	109.7	+7.3%
43	Alaska	104.8	+8.5%
44	Delaware	86.3	+12.2%
45	West Virginia	82.3	+5.4%
46	Rhode Island	76.2	+6.3%
47	Wyoming	73.1	+19.6%
48	Vermont	67.6	-2.8%
49	District of Columbia	66.2	+8.8%
50	South Dakota	65.4	+8.8%
51	North Dakota	53.7	+5.5%

Other periods

About this ranking

Receipts of businesses without paid employees in accommodation and food services (hotels, restaurants and bars) (NAICS 72), in millions of current US dollars, 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. Receipts are published in thousands of dollars with noise added to protect individual businesses, and are not adjusted for inflation.

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: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. 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: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes (US states by nonemployer business receipts: 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: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes, US states by nonemployer business receipts: 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-receipts-accommodation-food-services/us-states. Accessed 12 Oct. 2026.

Chicago (author-date)

U.S. Census Bureau. 2026. Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. US states by nonemployer business receipts: 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-receipts-accommodation-food-services/us-states.

Harvard

U.S. Census Bureau (2026) Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes, US states by nonemployer business receipts: 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-receipts-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: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes: US states by nonemployer business receipts: 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-receipts-accommodation-food-services/us-states. Publisher attribution: U.S. Census Bureau. Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. 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: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes: US states by nonemployer business receipts: 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-receipts-accommodation-food-services/us-states
Y2  - 2026/10/12
N1  - Accessed via Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states.
N1  - Publisher attribution: U.S. Census Bureau. Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. 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 business receipts: accommodation and food services?

California, with $3.63 billion in 2024, according to the U.S. Census Bureau.

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

North Dakota, with $53.69 million 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: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. Retrieved 2026-10-12.