Accommodation and Food Services Sales (sector 72)

Source: U.S. Census Bureau, Economic Census, 2012. Economic Census of the Island Areas, Puerto Rico, 2012. Both are updated every 5 years.


The Accommodation and Food Services Sales sector comprises establishments providing customers with lodging and/or prepared meals, snacks, and beverages for immediate consumption. The 2012 Economic Census classifies businesses according to the North American Industry Classification System (NAICS), 2012.

Sales includes payments from customers for services rendered, from the use of facilities and from merchandise sold. If tax-exempt, sales includes dues and assessments from members and affiliates. Sales do not include carrying or other credit charges; sales and other taxes (including Hawaii's General Excise Tax) collected from customers and forwarded to taxing authorities; gross sales and receipts of departments or concessions operated by other companies; and commissions or receipts from the sale of government lottery tickets. Excluded are sales from civic and social organizations; amusement and recreation parks; theaters; and other recreation or entertainment facilities providing food and beverage services.

These data include only establishments with paid employees. These data exclude governmental establishments.

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