How much do self-employed lodging businesses with no employees make?
Hotels, motels, B&Bs and other lodging. Census data for 2024, IRS data for tax year 2023. Figures are revenue before costs, not income.

Businesses
86,202
Revenue per firm
$52,905
Under $25,000
59.2%
Sole proprietors
86.4%
Census code 7211, "Traveler Accommodation", covers hotels, motels, bed and breakfasts and other lodging run as a business. These industry totals do not identify booking platform hosts separately.
In 2024, 86,202 US businesses with no paid employees were classified under this code. Between them they reported $4.6 billion in revenue, an average of $52,905 per firm, 9% below the $58,194 average for all businesses with no employees.
What stands out
Lodging businesses with no employees span a wide range: 59.2% reported under $25,000 (all nonemployers: 60.4%) and 11.6% reached $100,000.
Across all sole proprietors in travel accommodation, the IRS figures show a net loss in 2023: losses outweighed profits for the group as a whole. See the figure below. 86.4% are sole proprietors.
Among states with at least 500 lodging businesses, Alaska has the highest relative concentration at 6.9 times its national share, followed by Montana (2.3) and Maine (1.9). Illinois holds 0.61.
What a typical firm brings in
The average hides a wide spread. 32.5% of firms reported under $10,000 (all industries: 37.3%), 59.2% under $25,000 (all: 60.4%) and 76.8% under $50,000. 11.6% reached $100,000 or more (all: 13.3%). The middle firm falls in the "$10,000 to $24,999" bracket.
- Under $5,00017.1%
- $5,000 to $9,99915.4%
- $10,000 to $24,99926.6%
- $25,000 to $49,99917.7%
- $50,000 to $99,99911.6%
- $100,000 to $249,9997.9%
- $250,000 to $499,9992.4%
- $500,000 to $999,9990.7%
- $1 million to $2.5 million0.5%
How much is left after costs
The IRS publishes tax-return totals for sole proprietors by industry. For "Travel accommodation (including hotels, motels, and bed and breakfast inns)", which matches this trade's Census code, sole proprietors reported $5.9 billion in business receipts in tax year 2023. After netting losses against profits, the group reported a net loss of $682 million: a loss of 11.6 cents for every dollar of receipts. 56.3% of returns showed no positive net income. This is an industry ratio for 2023 sole proprietorship returns, including businesses with paid employees. It is before personal income tax and is not a typical owner's margin; the Census figures above cover 2024 businesses with no paid employees.
How it varies by state
California has the most firms, at 10,008. Among the 41 states (including DC) with at least 500 firms, revenue per firm is highest in Maine ($74,145) and lowest in Georgia ($36,256). The Census assigns each business to a state by its mailing address, which may not be where the work is done. These data do not explain state differences or show take-home pay.
| Alabama | 792 | $44,237 | -16% |
|---|---|---|---|
| Alaska | 1,152 | $45,058 | -15% |
| Arizona | 1,955 | $54,544 | +3% |
| Arkansas | 899 | $42,948 | -19% |
| California | 10,008 | $65,702 | +24% |
| Colorado | 2,186 | $46,930 | -11% |
| Connecticut | 565 | $60,046 | +13% |
| Delaware* | 225 | $74,191 | +40% |
| District of Columbia* | 325 | $48,209 | -9% |
| Florida | 8,231 | $61,552 | +16% |
| Georgia | 3,282 | $36,256 | -31% |
| Hawaii | 573 | $72,401 | +37% |
| Idaho | 648 | $40,662 | -23% |
| Illinois | 1,909 | $47,732 | -10% |
| Indiana | 1,014 | $54,327 | +3% |
| Iowa | 680 | $37,906 | -28% |
| Kansas | 596 | $47,275 | -11% |
| Kentucky | 821 | $50,034 | -5% |
| Louisiana | 986 | $49,411 | -7% |
| Maine | 661 | $74,145 | +40% |
| Maryland | 1,356 | $40,211 | -24% |
| Massachusetts | 1,415 | $64,536 | +22% |
| Michigan | 2,024 | $51,136 | -3% |
| Minnesota | 1,293 | $55,391 | +5% |
| Mississippi | 557 | $43,355 | -18% |
| Missouri | 1,405 | $51,904 | -2% |
| Montana | 686 | $55,315 | +5% |
| Nebraska* | 351 | $51,558 | -3% |
| Nevada | 958 | $61,398 | +16% |
| New Hampshire* | 404 | $63,653 | +20% |
| New Jersey | 1,665 | $56,832 | +7% |
| New Mexico | 661 | $54,626 | +3% |
| New York | 4,312 | $54,150 | +2% |
| North Carolina | 2,882 | $39,795 | -25% |
| North Dakota* | 155 | $59,955 | +13% |
| Ohio | 1,776 | $47,435 | -10% |
| Oklahoma | 908 | $46,627 | -12% |
| Oregon | 1,619 | $45,368 | -14% |
| Pennsylvania | 2,473 | $50,802 | -4% |
| Rhode Island* | 227 | $52,084 | -2% |
| South Carolina | 1,209 | $44,542 | -16% |
| South Dakota* | 396 | $52,114 | -1% |
| Tennessee | 1,912 | $52,503 | -1% |
| Texas | 8,956 | $53,900 | +2% |
| Utah | 1,218 | $46,565 | -12% |
| Vermont* | 464 | $55,103 | +4% |
| Virginia | 2,373 | $43,202 | -18% |
| Washington | 2,668 | $44,019 | -17% |
| West Virginia* | 309 | $36,706 | -31% |
| Wisconsin | 1,707 | $51,420 | -3% |
| Wyoming* | 355 | $73,744 | +39% |
* Fewer than 500 firms, so the average is less stable. Click a column heading to sort. Receipts are modified by the Census Bureau to protect privacy.
Frequently asked questions
How much do self-employed lodging businesses with no employees make?
Census data for 2024 show 86,202 US businesses with no paid employees in this trade, reporting an average of $52,905 in revenue each. 59.2% took in under $25,000, against 60.4% of all businesses with no employees. Revenue is what the business takes in before costs, so it is not the owner's income.
Which state has the highest revenue per firm for self-employed lodging businesses with no employees?
Among the 41 states (including DC) with at least 500 firms, Maine had the highest average revenue per firm, at $74,145, and Georgia the lowest, at $36,256. States are assigned by business mailing address, and these figures do not show take-home pay.
Sources and method
- Firms, receipts, legal form and receipts size: U.S. Census Bureau, Nonemployer Statistics, reference year 2024, released September 2026, NAICS 7211 (methodology). Revenue per firm is total receipts divided by the number of firms. Revenue for partnerships and corporations is total receipts less sole proprietor receipts, divided by the number of those firms. State concentration compares each state's share of this trade's firms with its share of all businesses with no employees.
- Net business income per dollar: IRS, Statistics of Income, Nonfarm Sole Proprietorship Statistics, tax year 2023, Table 1, "Travel accommodation (including hotels, motels, and bed and breakfast inns)". Net income less deficit divided by business receipts.
- Data are in the public domain. Minted Empire is not endorsed or certified by the Census Bureau or the IRS.
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