Most bed and breakfasts are residential structures - at least the ones I have stayed in.
(2) Dwelling. The term "dwelling" means a residential structure that contains one to four units whether or not that structure is attached to real property. The term includes, but is not limited to, an individual condominium or cooperative unit, and a mobile or other manufactured home.
The opinions expressed here should not be construed to be those of my employer: PPDocs.com