19092ccc_isconsin_Department_of_Revenue__Description
[SIC Code] 7011 [Name] Hotels and Motels [Description] 
Commercial establishments, known to the public as hotels, motor hotels, motels, or tourist courts, primarily engaged in providing lodging, or lodging and meals, for the general public. Hotels which are operated by membership organizations and open to the general public are included in this industry. Hotels operated by organizations for their members only are classified in Industry 7041. Apartment hotels are classified in Real Estate, Industry 6513, rooming and boarding houses are classified in Industry 7021; and sporting and recreational camps are classified in Industry 7032.
Premier Resort Area Tax Common Questions - Wisconsin Department of Revenue
Description