I ACCOMMODATION AND FOOD SERVICE ACTIVITIES

This section includes the provision of short-term (less than one year) accommodation for visitors and other travellers, temporary accommodation in single or shared rooms or dormitories for students, seasonal workers and other individuals, as well as the provision of meals and drinks fit for immediate consumption. The amount and type of supplementary services provided within this section can vary widely.

This section excludes:

• the resale of food or drinks through wholesale or retail sale activities, see section G (the preparation of these foods and drinks is classified in manufacturing, see section C)

• the provision of long-term (one year or more) accommodation as primary residences, see section M