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Along with the opening of Government's policy, economic development and general values of leisure and recreation, the B&B sector has become increasingly competitive. Statistics show that people in Taiwan over the age of 12 spent a total amount of NT $272.1 billion in their domestic travels in 2013, compared with 2012, a growth of 8%. While staying overnight at B&B, i.e. civilian lodgings, each person spent NT$ 4,777 in average for accommodation cost. General public may have various demands for staying overnight at B&B. The choice of accommodation therefore changes and the lodging industry also flourished, especially B&B gradually becoming national favorite. Consequently, the B&B industry has become a popular new tourism business. The competition between B&B owners has been increasingly competitive. How to develop effective business strategies to meet the needs of consumers is extremely important. Through literature review and other related researches, this study aims at grasping the understanding of the types of B&B, features of B&B and accommodation needs. The teachers at an elementary school were chosen as subjects to conduct the questionnaires. At the five facets of the accommodation needs for elementary school teachers, the most important facet goes to business services, showing that B&B provides clean, safe and secure accommodation is an important factor. Nevertheless, the ambient experience is relatively neglected factor for lodging demand. For the elementary school teachers, whether or not there is a narrator or an experience-activity arrangement is not an important factor in selecting accommodation needs. In addition, at the feature facet, genders at B&B are significantly different. The remaining four facets, i.e. environmental experience, business services, B&B reputation and tangible benefits, are not significantly different. For the Elementary school teachers' choosing B&B's in accommodation demand factors, the owner's friendly services and an enhanced service attitude allow those who accommodate at B&B to enjoy the warmth of the family, which is very important; in addition, The provision of sufficient parking spaces as well as a clean, comfortable environment is an important demand for those who accommodates at B&B. Meanwhile, whether to assist in arranging special activities is relatively unimportant.
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