Rooming and Boarding Houses, Dormitories, and Workers' Camps
Operating rooming and boarding houses and similar facilities, such as fraternity houses, sorority houses, off campus dormitories, residential clubs, and workers' camps. These establishments provide temporary or longer-term accommodations, which, for the period of occupancy, may serve as a principal residence. These establishments also may provide complementary services, such as housekeeping, meals, and laundry services.
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What is SBA Size Standard?
The maximum annual revenue a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Dormitories (off campus)
- ✓Sorority houses
- ✓Fraternity houses
- ✓Workers' camps
- ✓Rooming houses
- ✓722
- ✓Food Services and Drinking PlacesT
- ✓Industries in the Food Services and Drinking Places subsector prepare meals, snacks, and beverages to customer
- ✓order for immediate on-premises and off-premises consumption. There is a wide range of establishments in these
- ✓industries. Some provide food and drink only, while others provide various combinations of seating space,
- ✓waiter/waitress services, and incidental amenities, such as limited entertainment. The industries in the subsector are
- ✓grouped based on the type and level of services provided. The industry groups are Special Food Services, such as
- ✓ACCOMMODATION AND FOOD SERVICES
- ✓559
- ✓T—Canadian, Mexican, and United States industries are comparable.
- ✓census.gov/naics
- ✓food service contractors, caterers, and mobile food services; Drinking Places (Alcoholic Beverages); and
- ✓Restaurants and Other Eating Places.
- ✓Food and beverage services at hotels and motels, amusement parks, theaters, casinos, country clubs, similar
- ✓recreational facilities, and civic and social organizations are included in this subsector only if these services are
- ✓provided by a separate establishment primarily engaged in providing food and beverage services.
- ✓Excluded from this subsector are establishments operating dinner cruises. These establishments are classified in
- ✓Subsector 487, Scenic and Sightseeing Transportation, because they utilize transportation equipment to provide
- ✓scenic recreational entertainment.
- ✓7223
- ✓Special Food ServicesT
- ✓This industry group comprises establishments primarily engaged in providing food services at one or more of the
- ✓following locations: (1) the customer's location; (2) a location designated by the customer; or (3) from motorized
- ✓vehicles or nonmotorized carts.
- ✓72231
- ✓Food Service ContractorsT
- ✓See industry description for 722310.
Example Companies
- ●Common- Co-living spaces
- ●Bungalow- Shared housing
- ●Outpost Club- Co-living
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.