721120 — Casino Hotels
Description
This industry comprises establishments primarily engaged in providing short-term lodging in hotel facilities with a casino on the premises. The casino on premises includes table wagering games and may include other gambling activities, such as slot machines and sports betting. These establishments generally offer a range of services and amenities, such as food and beverage services, entertainment, valet parking, swimming pools, and conference and convention facilities. Included in this industry are casino hotels with racetracks.
Exclusions & Cross-References
- Providing short-term lodging in facilities known as hotels and motels that provide limited gambling
- activities, such as slot machines, without a casino on the premises--are classified in Industry 721110,
- Hotels (except Casino Hotels) and Motels; and
- Operating stand-alone casinos--are classified in Industry 713210, Casinos (except Casino Hotels).
Overview Facts
| NAICS Code | 721120 |
|---|---|
| Industry Title | Casino Hotels |
| SBA Size Standard | $40,000,000 |
| IRS PBA Code | 721120 (exact match) |
| Sectors Hierarchy | Sector 72 → 721 → 7211 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 7011 - Hotels and Motels (via SIC1987:7011→NAICS1997:72112→2002:721120→2007:721120→2012:721120→2017:721120→2022:721120)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 721120:
- Sector 72 Directory Hub — List of related industries in the Accommodation and Food Services sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 7211
Frequently Asked Questions (FAQ)
Is 721120 a valid 2022 NAICS code?
NAICS 721120 is 'Casino Hotels', a 2022 U.S. national industry under Sector 72 (Accommodation and Food Services); the SBA small-business size standard is $40,000,000.
What is the SBA size standard for NAICS 721120?
The SBA small business size standard for NAICS 721120 is $40,000,000 (based on receipts).
What is the legacy SIC code mapping for 721120?
NAICS code 721120 maps to the legacy 1987 SIC codes: 7011 - Hotels and Motels.