Generally, guests are accommodated in private bedrooms with private bathrooms, or in a suite of rooms including an en 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&Bs and guest-houses may be operated either as a secondary source of income or a primary occupation. Usually the owners themselves prepare the breakfast and clean the room etc., but some bed and breakfasts hire staff for cleaning or cooking. Although some bed and breakfast owners hire professional staff, a property which hires professional management is usually no longer a bed and breakfast, but enters the category of Inn, Guest House or Small Hotel. B&B's are a form of a tertiary business.

Some B&Bs operate in a niche market. Floating Bed and Breakfasts for example are a concept (originating in Seattle Washington) in which a boat or houseboat offers B&B style accommodation.

A bed and breakfast is different from a commercial hotel in many ways. Usually the owners will do their best to provide guests with their knowledge about the city, give tips on interesting locations and note special places of interest out of the main hub.