Bed and breakfast (B&B) as the name suggest is an accommodation with minimum facilities. It mainly offers basic accommodation and breakfast, and does not offer other meals. Typically, bed and breakfasts are private homes with only one or two bedrooms available for commercial use. B&B's are for people traveling through a city for small time period.

B&B accommodation is genereally owner-occupied property with 1-15 guest rooms, plus guest common areas separate from the owner's quarters. B&Bs normally meet all local tax, fire, building and health requirements and are located in a legally zoned area. Some B&B inns also host weddings and business meetings.

Guests are accommodated in private bedrooms with private bathrooms, or in a suite of rooms including a suite bathroom. Some homes have private bedrooms with a bathroom which is shared with other guests. Breakfast is served in the bedroom, a dining room, or the host's kitchen.

B&B's may be operated either as a alternative source of income or a primary occupation. Usually the owners themselves prepare the breakfast and clean the room etc, but you may find some bed and breakfasts where they have hired staff for cleaning and cooking. These type of property which hires professional management is no longer a bed and breakfast, but enters the category of Inn.