721110 — Hotels (except Casino Hotels) and Motels
Description
This industry comprises establishments primarily engaged in providing short-term lodging in facilities known as hotels, motor hotels, resort hotels, and motels. The establishments in this industry may offer food and beverage services, recreational services, conference rooms, convention services, laundry services, parking, and other services.
Overview Facts
| NAICS Code | 721110 |
|---|---|
| Industry Title | Hotels (except Casino Hotels) and Motels |
| SBA Size Standard | $40,000,000 |
| U.S. Establishments | 55,895 (Census CBP, 2023) |
| IRS PBA Code | 721110 (exact match) |
| Sectors Hierarchy | Sector 72 → 721 → 7211 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 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→NAICS1997:72111→2002:721110→2007:721110→2012:721110→2017:721110→2022:721110)
- SIC 7041 - Organization Hotels and Lodging Houses, on Membership Basis (via SIC1987:7041→NAICS1997:72111→2002:721110→2007:721110→2012:721110→2017:721110→2022:721110)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC M1FB — OPERATION OF RECREATIONAL BUILDINGS
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 721110:
- 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 721110 a valid 2022 NAICS code?
NAICS 721110 is 'Hotels (except Casino Hotels) and Motels', 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 721110?
The SBA small business size standard for NAICS 721110 is $40,000,000 (based on receipts).
What is the legacy SIC code mapping for 721110?
NAICS code 721110 maps to the legacy 1987 SIC codes: 7011 - Hotels and Motels, 7041 - Organization Hotels and Lodging Houses, on Membership Basis.