721191 — Bed-and-Breakfast Inns
Description
This U.S. industry comprises establishments primarily engaged in providing short-term lodging in facilities known as bed-and-breakfast inns. These establishments provide short-term lodging in private homes or small buildings converted for this purpose. Bed-and-breakfast inns are characterized by a highly personalized service and inclusion of a full breakfast in the room rate.
Overview Facts
| NAICS Code | 721191 |
|---|---|
| Industry Title | Bed-and-Breakfast Inns |
| SBA Size Standard | $9,000,000 |
| IRS PBA Code | 721191 (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→NAICS1997:721191→2002:721191→2007:721191→2012:721191→2017:721191→2022:721191)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 721191:
- 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 721191 a valid 2022 NAICS code?
NAICS 721191 is 'Bed-and-Breakfast Inns', a 2022 U.S. national industry under Sector 72 (Accommodation and Food Services); the SBA small-business size standard is $9,000,000.
What is the SBA size standard for NAICS 721191?
The SBA small business size standard for NAICS 721191 is $9,000,000 (based on receipts).
What is the legacy SIC code mapping for 721191?
NAICS code 721191 maps to the legacy 1987 SIC codes: 7011 - Hotels and Motels.