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The primary meaning of the expression bread and breakfast (attested in an Irish publication in 1803) is: the provision of a bed for the night and breakfast the following morning, especially at a fixed rate, in a hotel, inn, or private home.
—Cf. ‘bed and breakfast’: primary meaning and early occurrences.

This gave rise to expressions such as bed-and-breakfast establishment and bed-and-breakfast place (designating a lodging establishment offering overnight accommodation and breakfast the following morning). The earliest occurrence that I have found is from the following short story, by the U.S. author Julia Magruder (1854-1907), published in Lippincott’s Magazine of Popular Literature and Science (Philadelphia, Pennsylvania, USA) of October 1881 [page 411, columns 1 & 2]:

YOUNG AMERICA IN OLD ENGLAND.

The incidents related in the sketch which follows were among the actual experiences of some American travellers who recently made a visit to Europe. The party consisted of two unmarried ladies and their niece, the latter a charming girl of seventeen […]—Miss Bella […].
The ocean voyage was accomplished with the most gratifying ease and comfort, and our party arrived in London in excellent spirits. Bella, referring with great self-possession to her little note-book, gave the order for herself and her aunts to be driven to the establishment of a certain Mrs. Joynes, whose house had been highly recommended by some friends recently returned from abroad as being comfortable, neat, and conveniently located. […]
[…]
“I wonder what time we shall have dinner?” observed the young lady, consulting her dainty watch. “I am dreadfully hungry, and you, Aunt Mamie, must be quite faint.” […] “It is too early yet for an English dinner,” the girl proceeded. “They’ll let us know, I suppose, when it is ready.”
As time went on, however, and no summons came, Bella grew impatient. She […] walked over and rang the bell, saying at the same time, “I suppose we can order our dinner when we choose; and this won’t do at all for Aunt Mamie.”
A decorous man-servant having appeared in prompt response to her ring, Bella addressed him with polite precision. […]
[…]
“Will you be kind enough,” said Bella, “to make all possible haste about our dinner? My aunt is an invalid, and is quite faint with hunger and fatigue. She must have something to eat at once.”
“Lor’, miss,” exclaimed the man, a light breaking in upon him, “we don’t furnish dinner here! This is a bed and breakfast place.”
The girl looked at her aunts in amazement; but, as they only reflected the expression of their chief, she turned and addressed the man again: “Bed and breakfast! what do you mean by that? Don’t you give people who board here any dinner?”
“No, miss. We never supplies dinner under no circumstances whatever,” replied the man.
“Then do the boarders live entirely upon beds and breakfasts, I should like to know?”
“Our guests, miss, always goes out for their dinners,” was the dignified rejoinder.
“Go out? Where? To a horrid restaurant?”
“We never makes it our business to inquire where our guests get their dinners,” replied Jeemes […]
“I never heard of such a tiresome thing!” proceeded Bella, flushing with vexation. “And here’s my aunt Mamie fainting for food! You can at least go and bring her a cup of tea and some bread?”
“Excuse me, miss,” returned the man, as civil as before, but more injured than he had yet appeared. “We could not think of it, miss. It is entirely against our rules.”
“Against your rules to give a cup of tea to a fainting woman!” exclaimed Miss Bella […] “Gracious! what a barbarous country! Go and sent Mrs. Joynes to me at once, please.”
[…]
At this point Mrs. Joynes arrived, reserved, cool, and precise, and to her Miss Bella retailed her grievance with great spirit. To her utter amazement the landlady adhered strictly to Jeemes’s line of conduct, explaining civilly that it was only a bed and breakfast place, and that they could on no account so far depart from their established rule as to supply a guest with dinner.

Expressions such as bed-and-breakfast establishment and bed-and-breakfast place were shortened to bed and breakfast (designating a lodging establishment offering overnight accommodation and breakfast the following morning). The earliest occurrence that I have found is from “Mac” . . . “Tap” . . . Two Bicycles, an account of a visit to England, by Connie McClure, published in the Purple Parrot: Northwestern University’s Magazine of Collegiate Life (Evanston (Illinois): Northwestern University) of November 1937 [page 10, column 3]:

We had spent a glorious day at Cambridge, seeing the university mellowed in sunlight, punting and swimming on the river, and having tea with English friends from King’s college. So we were disappointed in Oxford; then we went out to the Youth Hostel, but it was already filled for the night. We stayed at a “bed and breakfast” and next morning pushed off towards Stratsford-on-Avon [sic].