| Jackman | 2 Jackman Hotels, 3 Vacation Rentals |
| Jackson | 12 Jackson Hotels, 11 Bed and Breakfast |
| Jackson Hole | 16 Jackson Hole Hotels, 7 Bed and Breakfast, 4 Vacation Rentals |
| Jacksonville | 11 Jacksonville Hotels, 4 Bed and Breakfast |
| Jacksonville Beach | 3 Jacksonville Beach Hotels, 1 Bed and Breakfast |
| Jacob Lake | 1 Jacob Lake Hotel |
| Jacobus | 1 Jacobus Bed and Breakfast |
| Jaffrey | 1 Jaffrey Hotel, 1 Bed and Breakfast |
| Jamaica | 3 Jamaica Hotels |
| Jamestown | 4 Jamestown Hotels, 4 Bed and Breakfast |
| Jamesville | 1 Jamesville Bed and Breakfast |
| Jamul | 1 Jamul Bed and Breakfast |
| Janesville | 1 Janesville Hotel |
| Jasper | 2 Jasper Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Jay | 2 Jay Hotels, 1 Bed and Breakfast |
| Jefferson | 1 Jefferson Hotel, 15 Bed and Breakfast, 1 Vacation Rental |
| Jefferson City | 2 Jefferson City Hotels, 2 Bed and Breakfast |
| Jeffersontown | 1 Jeffersontown Hotel |
| Jeffersonville | 2 Jeffersonville Bed and Breakfast |
| Jekyll Island | 4 Jekyll Island Hotels |
| Jemez Springs | 1 Jemez Springs Hotel, 1 Bed and Breakfast |
| Jenner | 1 Jenner Hotel |
| Jennings | 1 Jennings Hotel |
| Jensen Beach | 1 Jensen Beach Vacation Rental |
| Jericho | 2 Jericho Bed and Breakfast |
| Jerome | 2 Jerome Hotels, 2 Bed and Breakfast |
| Jersey City | 1 Jersey City Hotel |
| Jessieville | 1 Jessieville Bed and Breakfast |
| Jessup | 1 Jessup Hotel |
| Jesup | 1 Jesup Hotel |
| Jim Thorpe | 1 Jim Thorpe Hotel, 3 Bed and Breakfast |
| Johnson City | 1 Johnson City Hotel |
| Johnstown | 2 Johnstown Hotels |
| Joliet | 2 Joliet Hotels |
| Jones | 1 Jones Hotel |
| Jonesboro | 3 Jonesboro Hotels, 1 Bed and Breakfast |
| Jonesborough | 1 Jonesborough Hotel, 2 Bed and Breakfast |
| Jonesport | 1 Jonesport Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Jonesville | 1 Jonesville Bed and Breakfast |
| Joseph | 1 Joseph Hotel, 2 Vacation Rentals |
| Joshua Tree | 1 Joshua Tree Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Julian | 1 Julian Hotel, 8 Bed and Breakfast, 1 Vacation Rental |
| Junction City | 1 Junction City Hotel |
| June Lake | 4 June Lake Hotels, 2 Vacation Rentals |
| Juneau | 3 Juneau Hotels, 12 Bed and Breakfast, 1 Hostel, 1 Vacation Rental |
| Juno Beach | 1 Juno Beach Hotel |
