Small-hotel and boutique-inn operator economics
Hotel / B&B Operations Calculators
Operator economics for independent small hotels, bed-and-breakfasts, and boutique inns — STR-standard rooms KPIs (ADR, occupancy, RevPAR, RGI vs comp set), PAII-calibrated contribution-margin breakeven, Kalibri Labs OTA vs direct channel economics, and the stacked state/county/city transient occupancy tax framework. Distinct from the vacation-rental cluster: targets traditional lodging with on-site innkeeper labor and front-desk operations.
Anchored to: STR / CoStar KPI definitions; PAII Industry Study of Operations and Finance; Kalibri Labs Demand360 channel-mix research; Fla. Stat. §§ 212.03 + 125.0104; Cal. Rev. & Tax. Code § 7280; Texas Tax Code Chapter 156
4 calculators live. Reviewed against current statute and regulation. Last updated 2026-05-17.
Most-used calculators
Smith Travel Research (STR
Hotel RevPAR / ADR / Occupancy Reconciliation Calculator
Compute the three industry-standard rooms KPIs every hotel GM, revenue manager, and asset manager reads first: Average Daily Rate (ADR), occupancy, and Revenue Per Available Room (RevPAR). Reconciles RevPAR two ways — direct from total revenue and via the ADR × Occupancy identity — to surface PMS data-feed issues. Computes Revenue Generation Index (RGI) against a supplied competitive-set ADR using the Smith Travel Research (STR) convention. Standard rooms-only computation; F&B, spa, and ancillary revenue are not included. Use for daily flash reports, weekly forecasts, monthly STAR-equivalent benchmarking, and asset-management oversight on small hotels, B&Bs, and boutique inns.
PAII (Professional Association of Innkeepers International) Industry Study of Operations and Finance — biennial owner-operator survey covering ADR
Bed-and-Breakfast / Boutique-Inn Breakeven Occupancy Calculator
Compute the breakeven occupancy a bed-and-breakfast or boutique inn needs to cover its full monthly fixed-cost stack — mortgage or lease, commercial insurance, property tax, utilities, innkeeper salary or owner draw, software subscriptions, and marketing baseline — given an Average Daily Rate (ADR) and the per-room-night variable cost (breakfast COGS, linen, amenities, OTA commission, credit card processing). Returns contribution margin per room-night, breakeven room-nights per month, breakeven occupancy as a percentage, and projected monthly and annual profit at a target occupancy. Calibrated against PAII (Professional Association of Innkeepers International) industry survey ranges for owner-operated B&Bs.
Kalibri Labs Demand360 channel-mix and revenue contribution analysis by booking source — the standard data source for cost of customer acquisition by channel in the U.S. hotel industry
Hotel OTA Commission vs Direct Bookings Calculator
Compare the per-booking economics of online travel agency (OTA) channels (Expedia, Booking.com, Airbnb, Hotels.com) against direct-channel bookings (Google Ads, SEO, loyalty program). Returns net retained per booking on each channel, the direct-marketing breakeven cost-per-booking (the spend ceiling before OTA matches direct), the annualized commission and marketing line at a given booking count and channel mix, and a sensitivity table at 0%, 25%, 50%, 75%, 100% direct share. Calibrated against Kalibri Labs Demand360 channel-mix research showing direct bookings typically deliver $20-$80 more per-booking profitable contribution than OTA for branded hotels. Tool for small-hotel and B&B revenue managers evaluating channel-mix strategy.
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Grouped by who tends to use each tool. Many calculators serve more than one audience.
For LCAMs & community managers
Operational tools for the day-to-day: estoppel preparation, statutory cap verification, hearing procedure.
Hotel RevPAR / ADR / Occupancy Reconciliation Calculator
Compute the three industry-standard rooms KPIs every hotel GM, revenue manager, and asset manager reads first: Average Daily Rate (ADR), occupancy, and Revenue Per Available Room (RevPAR). Reconciles RevPAR two ways — direct from total revenue and via the ADR × Occupancy identity — to surface PMS data-feed issues. Computes Revenue Generation Index (RGI) against a supplied competitive-set ADR using the Smith Travel Research (STR) convention. Standard rooms-only computation; F&B, spa, and ancillary revenue are not included. Use for daily flash reports, weekly forecasts, monthly STAR-equivalent benchmarking, and asset-management oversight on small hotels, B&Bs, and boutique inns.
Hotel OTA Commission vs Direct Bookings Calculator
Compare the per-booking economics of online travel agency (OTA) channels (Expedia, Booking.com, Airbnb, Hotels.com) against direct-channel bookings (Google Ads, SEO, loyalty program). Returns net retained per booking on each channel, the direct-marketing breakeven cost-per-booking (the spend ceiling before OTA matches direct), the annualized commission and marketing line at a given booking count and channel mix, and a sensitivity table at 0%, 25%, 50%, 75%, 100% direct share. Calibrated against Kalibri Labs Demand360 channel-mix research showing direct bookings typically deliver $20-$80 more per-booking profitable contribution than OTA for branded hotels. Tool for small-hotel and B&B revenue managers evaluating channel-mix strategy.
Hotel Occupancy Tax / Bed Tax / Transient Lodging Tax Calculator
Decompose the stacked transient occupancy tax (TOT) / bed tax / hotel occupancy tax on a U.S. hotel, B&B, or boutique inn room-night. Itemizes the state lodging tax, county TOT or tourist development tax, city TOT, tourism improvement district (TID) assessment, and any special tax (resort district, convention center, stadium) into separate layers. Returns the total tax per night, the effective tax rate as a percentage, and the projected annual tax obligation at a supplied annual room-nights-sold figure. Cites Fla. Stat. § 212.03 (Transient Rentals Tax), Cal. Rev. & Tax. Code § 7280 (TOT enabling authority), and Texas Tax Code Chapter 156 (Hotel Occupancy Tax) as examples. Tool for verifying remittance correctness against state and county revenue department guidance; not a substitute for a CPA or registered tax professional.
For unit owners
Verify a notice, check a fine, or understand the lien exposure on a delinquent account before acting.
Hotel RevPAR / ADR / Occupancy Reconciliation Calculator
Compute the three industry-standard rooms KPIs every hotel GM, revenue manager, and asset manager reads first: Average Daily Rate (ADR), occupancy, and Revenue Per Available Room (RevPAR). Reconciles RevPAR two ways — direct from total revenue and via the ADR × Occupancy identity — to surface PMS data-feed issues. Computes Revenue Generation Index (RGI) against a supplied competitive-set ADR using the Smith Travel Research (STR) convention. Standard rooms-only computation; F&B, spa, and ancillary revenue are not included. Use for daily flash reports, weekly forecasts, monthly STAR-equivalent benchmarking, and asset-management oversight on small hotels, B&Bs, and boutique inns.
Bed-and-Breakfast / Boutique-Inn Breakeven Occupancy Calculator
Compute the breakeven occupancy a bed-and-breakfast or boutique inn needs to cover its full monthly fixed-cost stack — mortgage or lease, commercial insurance, property tax, utilities, innkeeper salary or owner draw, software subscriptions, and marketing baseline — given an Average Daily Rate (ADR) and the per-room-night variable cost (breakfast COGS, linen, amenities, OTA commission, credit card processing). Returns contribution margin per room-night, breakeven room-nights per month, breakeven occupancy as a percentage, and projected monthly and annual profit at a target occupancy. Calibrated against PAII (Professional Association of Innkeepers International) industry survey ranges for owner-operated B&Bs.
Hotel OTA Commission vs Direct Bookings Calculator
Compare the per-booking economics of online travel agency (OTA) channels (Expedia, Booking.com, Airbnb, Hotels.com) against direct-channel bookings (Google Ads, SEO, loyalty program). Returns net retained per booking on each channel, the direct-marketing breakeven cost-per-booking (the spend ceiling before OTA matches direct), the annualized commission and marketing line at a given booking count and channel mix, and a sensitivity table at 0%, 25%, 50%, 75%, 100% direct share. Calibrated against Kalibri Labs Demand360 channel-mix research showing direct bookings typically deliver $20-$80 more per-booking profitable contribution than OTA for branded hotels. Tool for small-hotel and B&B revenue managers evaluating channel-mix strategy.
Hotel Occupancy Tax / Bed Tax / Transient Lodging Tax Calculator
Decompose the stacked transient occupancy tax (TOT) / bed tax / hotel occupancy tax on a U.S. hotel, B&B, or boutique inn room-night. Itemizes the state lodging tax, county TOT or tourist development tax, city TOT, tourism improvement district (TID) assessment, and any special tax (resort district, convention center, stadium) into separate layers. Returns the total tax per night, the effective tax rate as a percentage, and the projected annual tax obligation at a supplied annual room-nights-sold figure. Cites Fla. Stat. § 212.03 (Transient Rentals Tax), Cal. Rev. & Tax. Code § 7280 (TOT enabling authority), and Texas Tax Code Chapter 156 (Hotel Occupancy Tax) as examples. Tool for verifying remittance correctness against state and county revenue department guidance; not a substitute for a CPA or registered tax professional.
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- Business Finance
Hotel RevPAR / ADR / Occupancy Reconciliation Calculator
Compute the three industry-standard rooms KPIs every hotel GM, revenue manager, and asset manager reads first: Average Daily Rate (ADR), occupancy, and Revenue Per Available Room (RevPAR). Reconciles RevPAR two ways — direct from total revenue and via the ADR × Occupancy identity — to surface PMS data-feed issues. Computes Revenue Generation Index (RGI) against a supplied competitive-set ADR using the Smith Travel Research (STR) convention. Standard rooms-only computation; F&B, spa, and ancillary revenue are not included. Use for daily flash reports, weekly forecasts, monthly STAR-equivalent benchmarking, and asset-management oversight on small hotels, B&Bs, and boutique inns.
- Business Finance
Bed-and-Breakfast / Boutique-Inn Breakeven Occupancy Calculator
Compute the breakeven occupancy a bed-and-breakfast or boutique inn needs to cover its full monthly fixed-cost stack — mortgage or lease, commercial insurance, property tax, utilities, innkeeper salary or owner draw, software subscriptions, and marketing baseline — given an Average Daily Rate (ADR) and the per-room-night variable cost (breakfast COGS, linen, amenities, OTA commission, credit card processing). Returns contribution margin per room-night, breakeven room-nights per month, breakeven occupancy as a percentage, and projected monthly and annual profit at a target occupancy. Calibrated against PAII (Professional Association of Innkeepers International) industry survey ranges for owner-operated B&Bs.
- Business Finance
Hotel OTA Commission vs Direct Bookings Calculator
Compare the per-booking economics of online travel agency (OTA) channels (Expedia, Booking.com, Airbnb, Hotels.com) against direct-channel bookings (Google Ads, SEO, loyalty program). Returns net retained per booking on each channel, the direct-marketing breakeven cost-per-booking (the spend ceiling before OTA matches direct), the annualized commission and marketing line at a given booking count and channel mix, and a sensitivity table at 0%, 25%, 50%, 75%, 100% direct share. Calibrated against Kalibri Labs Demand360 channel-mix research showing direct bookings typically deliver $20-$80 more per-booking profitable contribution than OTA for branded hotels. Tool for small-hotel and B&B revenue managers evaluating channel-mix strategy.
- Business Finance
Hotel Occupancy Tax / Bed Tax / Transient Lodging Tax Calculator
Decompose the stacked transient occupancy tax (TOT) / bed tax / hotel occupancy tax on a U.S. hotel, B&B, or boutique inn room-night. Itemizes the state lodging tax, county TOT or tourist development tax, city TOT, tourism improvement district (TID) assessment, and any special tax (resort district, convention center, stadium) into separate layers. Returns the total tax per night, the effective tax rate as a percentage, and the projected annual tax obligation at a supplied annual room-nights-sold figure. Cites Fla. Stat. § 212.03 (Transient Rentals Tax), Cal. Rev. & Tax. Code § 7280 (TOT enabling authority), and Texas Tax Code Chapter 156 (Hotel Occupancy Tax) as examples. Tool for verifying remittance correctness against state and county revenue department guidance; not a substitute for a CPA or registered tax professional.
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How these calculators are maintained
Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.
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