Most innkeepers have some type of supplemental income in addition to their B&B income. Since many inns average 20-40% occupancy, there are many low season opportunities to have outside commitments. In an average setting, most inns won’t cash-flow if they are less than 5 or 6 rooms. However, bear in mind that a large portion of your daily overhead expenses such as mortgage, insurance, utilities, phone, etc. can be paid for by pretax income from the inn which results in a lower taxable income. Aspiring innkeepers should determine their lifestyle needs first, then their financial needs. What other occupation affords you a nicer house than you otherwise could afford, a desirable location and hosting the cream of the crop for travelers? None!!