D'Inn Glengarry in W.V - but is not open anymore, I believe.
I've tried a few times to write a workable business plan for a BDSM themed B&B. I can't make the case mostly from a gross revenue standpoint as the market is so hard to really define, so defining a cash flow is interesting to say the least. The only way I can create a realistic plan that would potentially give a decent ROI is to have what someone else described above as a B&B that caters to the general public but has some "fun" areas that are hidden.
I dug back through some old info and found an old list of 9 B&B's in the U.S. that catered to the BDSM trade. One is still operating.
We did some experimenting in the Carolinas a few years ago; OK, over 10 years ago(wow time flies) to see if we could attract clientele from a wider geographical area by using themed events and started with privately leased cabins and homes in the mountains and the coast. We worked with Powerotics (Hans is still running that I assume? That was not a match made in heaven.) among others and we had excellent publicity. Therefore, we had pretty good interest in periodic events but couldn't make a good enough business case to invest the kind of funds that would be required to set up and own a BDSM B&B. At least in the manner we envisioned. Now its 10+ years later and the landscape has changed and a lot more BDSM is much more public.
Personally, I think that it would be fun to own one. If I had enough money so that the B&B would not have to make a profit, could be run as a hobby, and an operating loss was not a factor, then it would make sense to me. Unfortunately, I don't have that amount of disposable funds.
Good luck and please, please study the business aspects with a highly jaundiced eye.