What does Tangible and Intangible mean?
In the context you’re referring I suspect they want you to differentiate between the physical (tangible) things a guest might need – like towels, a TV, a trouser press – as opposed to the services (intangible) they would require – such as room service, a morning wake up call, internet access, the room cleaned in the morning, etc. Basically it’s down to the benefits they can touch and those they can’t (but are still considered benefits).