The interesting finding was that the full-service hotels who focused more on F&B operation also showed a higher GOP ratio (0.0120, p-value < 0.05) from the rooms than counterparts even after controlling a significant negative effect (−0.0123, p-value < 0.05) of the class. In the models, there was a significant negative relationship between occupancy and ADR at the 1% level. In addition, the models presented that hotels located in an urban area performed better than hotels in suburban and other areas in the aspects of occupancy (0.0772, p- value