In this research, 13 B&B owners in the Chingjing area were interviewed to understand the typology of the entrepreneurial model for vacation B&Bs in Taiwan. According to the owners' local identities before becoming involved in B&Bs and their operational motives for doing so, vacation B&Bs can be divided into business switching type, auxiliary operation type, investment venture type and countryside immigration type. The classification can be offered to potential operators in the future. According to the owners' personal activities and operational motives, the researchers decided to categorize B&Bs as various operational models. This method can be applied to future related studies, such as research on service quality of different types of B&Bs, marketing, and consumer behaviors.