The Accommodation and Food Services sector comprises establishments providing customers with lodging and/or preparing meals, snacks, and beverages for immediate consumption. The sector includes both accommodation and food services establishments because the two activities are often combined at the same establishment.

Some establishments that provide food and beverage services are classified in other sectors. Excluded from this sector are civic and social organizations. These establishments are classified in Sector 81, Other Services (except Public Administration). Amusement and recreation parks, dinner theaters, and other recreation or entertainment facilities are classified in Sector 71, Arts, Entertainment, and Recreation. Motion picture theaters are classified in Sector 51, Information.