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 2018, at $2.71 billion. North Dakota had the lowest, at $36.06 million. The median was $219.84 million and the figure for the United States was $18.74 billion. Source: the U.S. Census Bureau.

Highest2,708.3California

Lowest36.1North Dakota

Median219.851 states

United States18,744.2History

Map of states, 2018

Under 80
80 to 140
140 to 220
220 to 330
330 to 510
510 and over

USD million, 2018. 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, 2018

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	2018 USD million	Change on 2017
1	California Series break	2,708.3	+2.1%
2	Texas Series break	2,150.3	+2.2%
3	Florida Series break	1,885.6	-6.7%
4	New York Series break	1,095	+2.1%
5	Pennsylvania Series break	663.8	-1.2%
6	New Jersey Series break	603.5	+4.8%
7	Georgia Series break	561.9	-0.6%
8	Illinois Series break	558.5	+0.9%
9	Ohio Series break	536.7	+0.1%
10	North Carolina Series break	446.8	+4.5%
11	Michigan Series break	440.9	-4.9%
12	Tennessee Series break	362.6	+0.3%
13	Virginia Series break	346.4	+4.4%
14	Louisiana Series break	341.5	-11.3%
15	Wisconsin Series break	340.6	+4.6%
16	Colorado Series break	335.5	+11.3%
17	Massachusetts Series break	334.3	+4.3%
18	Arizona Series break	333.4	-1.3%
19	Washington Series break	315.7	+7.5%
20	Maryland Series break	301.7	+0.9%
21	South Carolina Series break	272	+8.2%
22	Missouri Series break	253.9	-0.3%
23	Oregon Series break	252.7	+8.1%
24	Alabama Series break	242.7	-1.1%
25	Indiana Series break	234.6	+9.8%
26	Minnesota Series break	219.8	+2.1%
27	Oklahoma Series break	208.9	-1.4%
28	Connecticut Series break	202.1	+5.9%
29	Nevada Series break	180.4	+1.8%
30	Utah Series break	160.1	-1.9%
31	Arkansas Series break	159.2	+5.4%
32	Kentucky Series break	152.5	+2%
33	Hawaii Series break	148.4	-3.7%
34	Mississippi Series break	141.8	-0.3%
35	Iowa Series break	130.4	+1.7%
36	Kansas Series break	121.9	+2.1%
37	Montana Series break	100.1	+1%
38	New Mexico Series break	95.8	+5.8%
39	New Hampshire Series break	91.8	-1.7%
40	Maine Series break	90.3	+8.6%
41	Alaska Series break	79.8	+6.8%
42	Nebraska Series break	77.4	-10%
43	Idaho Series break	76.5	+8.4%
44	Delaware Series break	61	+6.8%
45	Rhode Island Series break	57.1	-1.6%
46	West Virginia Series break	56.2	-0.7%
47	South Dakota Series break	46.1	-5.7%
48	Vermont Series break	44.8	+5.5%
49	District of Columbia Series break	43.4	+6.4%
50	Wyoming Series break	43.2	+8.4%
51	North Dakota Series break	36.1	-4.2%

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/2018/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. (2020). 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, 2018) [Data set]. Retrieved October 12, 2026, from https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2018/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, 2018. U.S. Census Bureau, 21 May 2020, https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2018/historical-datasets/. Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2018. Accessed 12 Oct. 2026.

Chicago (author-date)

U.S. Census Bureau. 2020. 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, 2018. Dataset. Accessed October 12, 2026. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2018/historical-datasets/. Also distributed by Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2018.

Harvard

U.S. Census Bureau (2020) 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, 2018 [Dataset]. Available at: https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2018/historical-datasets/, via Invokely: https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2018 (Accessed: 12 October 2026).

BibTeX

@misc{census_us_states_by_nonemployer_2018,
  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, 2018}},
  year = {2020},
  howpublished = {Data set},
  url = {https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2018/historical-datasets/},
  urldate = {2026-10-12},
  note = {Accessed via Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2018. 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/2018/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, 2018
PY  - 2020
DA  - 2020/05/21
PB  - U.S. Census Bureau
DB  - Invokely
UR  - https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2018/historical-datasets/
L2  - https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2018
Y2  - 2026/10/12
N1  - Accessed via Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2018.
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/2018/historical-datasets/. Retrieved 2026-10-12.
ER  -

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Rank US states by nonemployer business receipts: accommodation and food services using official data, and cite the source.

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Questions

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

California, with $2.71 billion in 2018, according to the U.S. Census Bureau.

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

North Dakota, with $36.06 million in 2018.

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.