US states by nonemployer business receipts: accommodation and food services

California had the highest nonemployer business receipts: accommodation and food services of 51 states in 2015, at $2.48 billion. North Dakota had the lowest, at $32.17 million. The median was $203.76 million and the figure for the United States was $17.66 billion. Source: the U.S. Census Bureau.

Highest2,476.6California

Lowest32.2North Dakota

Median203.851 states

United States17,658.2History

Map of states, 2015

Under 70
70 to 130
130 to 200
200 to 290
290 to 490
490 and over

USD million, 2015. 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, 2015

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	2015 USD million	Change on 2014
1	California	2,476.6	+12.2%
2	Florida	2,005.9	+10.5%
3	Texas	1,894.3	+6.9%
4	New York	1,038.5	+6.8%
5	Pennsylvania	652.4	+5.9%
6	New Jersey	562.6	+8.1%
7	Illinois	547.3	+10%
8	Georgia	545.1	+15.5%
9	Ohio	492.1	+5.4%
10	Michigan	472.2	+3.2%
11	North Carolina	397.2	+10.3%
12	Louisiana	367.2	+3.1%
13	Massachusetts	328.7	+23.3%
14	Wisconsin	324.2	+3.3%
15	Tennessee	321.9	+5.4%
16	Virginia	315.6	+8.3%
17	Arizona	307.6	+8.6%
18	Maryland	282.4	-1.4%
19	Washington	271	+13.2%
20	Colorado	270.5	+8.2%
21	Missouri	251.7	+15.9%
22	Alabama	250.9	+13%
23	South Carolina	227.7	+6.5%
24	Indiana	221.1	+9.3%
25	Oregon	219.4	+18.8%
26	Minnesota	203.8	+7.3%
27	Oklahoma	194.8	+4.1%
28	Connecticut	187.3	+3.3%
29	Nevada	153.4	+14.3%
30	Mississippi	151.4	+14.2%
31	Arkansas	150.5	+6.8%
32	Kentucky	148.9	+13.5%
33	Utah	143.1	+35.9%
34	Hawaii	126.7	+3.7%
35	Iowa	122.6	+4.9%
36	Kansas	109	+12.2%
37	New Mexico	91.2	+11.6%
38	New Hampshire	90.4	+3.3%
39	Nebraska	84.3	+9%
40	Montana	82.4	+16.1%
41	Alaska	75.3	+6.3%
42	Maine	74.3	+3.8%
43	Idaho	68	+11.6%
44	West Virginia	61.2	+2.4%
45	Rhode Island	52.4	+5.3%
46	Delaware	50.5	-17.7%
47	Vermont	50	+6%
48	South Dakota	40.7	+12.7%
49	District of Columbia	37.1	+8.9%
50	Wyoming	32.9	+13.5%
51	North Dakota	32.2	+5.7%

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/2015/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. (2017). 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, 2015) [Data set]. Retrieved October 12, 2026, from https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2015/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, 2015. U.S. Census Bureau, 7 July 2017, https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2015/historical-datasets/. Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2015. Accessed 12 Oct. 2026.

Chicago (author-date)

U.S. Census Bureau. 2017. 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, 2015. Dataset. Accessed October 12, 2026. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2015/historical-datasets/. Also distributed by Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2015.

Harvard

U.S. Census Bureau (2017) 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, 2015 [Dataset]. Available at: https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2015/historical-datasets/, via Invokely: https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2015 (Accessed: 12 October 2026).

BibTeX

@misc{census_us_states_by_nonemployer_2015,
  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, 2015}},
  year = {2017},
  howpublished = {Data set},
  url = {https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2015/historical-datasets/},
  urldate = {2026-10-12},
  note = {Accessed via Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2015. 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/2015/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, 2015
PY  - 2017
DA  - 2017/07/07
PB  - U.S. Census Bureau
DB  - Invokely
UR  - https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2015/historical-datasets/
L2  - https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2015
Y2  - 2026/10/12
N1  - Accessed via Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2015.
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/2015/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 $2.48 billion in 2015, according to the U.S. Census Bureau.

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

North Dakota, with $32.17 million in 2015.

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.