In the thesis, the business features of top hotels in the modern hotel industry have been analyzed, showing and comparing some of global and national well-known luxury hotels, taking an a starting point their standards, prices, quality service and business interests. The complete paper has been structured to deal with the most important tourism/hotel business segments as industry, both from a professional point of view, and from the individual point of view of the consumers of the service. The basics of business and the basic conditions are presented in the chapters Hotel Organization and Hotel Categorization, all in order to understand the concept of luxury and its role in shaping today's desirable and good quality services/products. Optimal business processes and their realization require specific industry and user relationships, and they require continuous investments not only for the survival in the market, but also for the expansion in the market. Understanding and creating luxury are two different relationships between which synergy is needed so that the end product can be thorough, desirable, and justified. In this industry, luxury is a particularly sensitive area, united in the service, and depending not only on itself, but also on the users' experience and the significant impact of competition and new trends. In conclusion, croatian luxury hotels are emphasized. Their importance and influence on the offer in the hotel market of the Republic of Croatia are shown and a critical approach to exploit available resources and to follow trends are shown as well.