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The Merchant Category Code (MCC) 3706 is specifically designated for **Shilo Inns**, a type of lodging establishment that offers hotel accommodations and amenities. This MCC is used by payment brands to identify and categorize transactions related to Shilo Inns, ensuring accurate processing and reporting of commercial card transactions. By utilizing this MCC, businesses and financial institutions can efficiently manage and analyze their data, providing a clearer understanding of commercial activities within the hospitality industry.