The Arts, Entertainment, and Recreation sector includes a wide range of establishments that operate facilities or provides services to meet varied cultural, entertainment, and recreational interests of their patrons. This sector comprises establishments that are involved in producing, promoting, or participating in live performances, events, or exhibits intended for public viewing; establishments that preserve and exhibit objects and sites of historical, cultural, or educational interest; and establishments that operate facilities or provide services that enable patrons to participate in recreational activities or pursue amusement, hobby, and leisure-time interests.

Currently, one of the most popular form in Vietnam is the entertainment industry (also informally known as show business). It is in actuality a large number of sub-industries devoted to entertainment. The term is often used to describe companies that control the distribution and manufacture of mass media entertainment. In the popular parlance, the term Show Business in particular describes the performing arts, especially musical theatre, vaudeville, comedy, film, and music. It applies to every aspect of entertainment including cinema, television, radio, theater and music.

These industries cover a wide range of organizations offering food service and accommodation. The industry is divided into sectors according to the skill-sets required for the work involved. The hotel sector includes a number of venues for lodging and accommodation, including hotels, motels, hostels, commercially-available private homes (bed and breakfast, guest house, or vacation rental), or at a campsite. Restaurants are strictly defined as any establishment which prepares and serves food and drink to customers in return for money, either paid before the meal, after the meal, or with a running tab.