- SpongeBob SquarePants
- Squidward Tentacles
- Eugene H. Krabs
- Patrick Star
- Incidental 107
- Incidental 27
- Incidental 41 (cameo in flashback)
- Incidental 156
- Incidental 45 (cameo in flashback)
- Incidental 151
- Fish in picture at the hotel
- Hotel cashier (debut)
- Incidental 42
- Mrs. Tentacles (in-person debut)
- Fish in picture at Mrs. Tentacles' house
- King Neptune (cameo in picture)
- Incidental 49
Both Squidward and SpongeBob are walking to work, and SpongeBob tells a false story about overcooking the fries, much to Squidward's annoyance. In the meantime, Squidward realizes the Krusty Krab has dramatically changed. Mr. Krabs has turned the restaurant into a hotel and renamed it the Krusty Towers, with the original building now on top of a large tower. Mr. Krabs explains that while he was on vacation, he was shocked by his outrageously high hotel bills, tallying up to $345.00, and realized how much money hotels can make. He says that the employees there lived by a code: "We shall never deny a guest even the most ridiculous request," which was on a gold plaque above a fireplace in the hotel he stayed at. He put that one for the Krusty Towers.
A customer enters to buy a Double Krabby Patty with cheese, then leaves when Mr. Krabs tells him that he must book a hotel room to order room service to eat their food. Patrick soon arrives and becomes the hotel's first actual guest. After signing the register, which he believed was a test, Squidward carries Patrick's bags, and he tries to take the guest elevator, but Mr. Krabs stops him and explains that he must take the "employee elevator," which is in fact, a staircase. Patrick then requests Squidward several more times for ridiculous reasons. Whenever Squidward got to the bottom of the hotel, Mr. Krabs told him to go back up to do something that Patrick wants. After being ordered to give Patrick a "bubble bath," Squidward loudly states that he has had enough and stubbornly quits his job.
He walks out the door and immediately comes back as a guest, instead of an employee. He decides to take advantage of Mr. Krabs' rules by demanding a room on the top floor and that Mr. Krabs to carry him to get there, which he gets by paying him and using the plaque. Then he ordered a Krabby Patty with cheese, nose hair, and toenail clippings, and forced Mr. Krabs to eat for humor. Also, Patrick had all the cheese all over his room which was supposed to be on that Krabby Patty. Squidward then wanted his cookies like the ones his mother makes which Mr. Krabs resentfully had to get, with SpongeBob coming with him. Then, he wanted Mr. Krabs and SpongeBob to repaint his room and change his furniture only to get it back to its original state. He then wanted an indoor pool. After getting the indoor pool, Patrick jumps in, and the force causes the hotel to collapse, leaving only the original Krusty Krab standing.
Patrick, SpongeBob, Squidward, and Mr. Krabs luckily survive, but end up in the hospital with massive injuries. When Mr. Krabs sees the hospital fee ($15,000), he scraps the idea of a hotel and tells Squidward, SpongeBob, and Patrick that they are going to medical school, much to Squidward's dismay and SpongeBob and Patrick's delight.
|( ‣ ) Associated production music|
|( • ) Original music|
|( ◦ ) SpongeBob music|
‣ What's This Sting - Nicolas Carr ["SpongeBob..."]
‣ The Wheels of Industry - Robert Sharples [hotel revealed]
‣ Harp Gliss 1 - Otto Sieben ["Remember when I went to that fast food convention..."]
‣ Orchids and Roses - Joyce Cochrane ["...and stayed in that fancy hotel?"]
‣ Drama Link (b) - Hubert Clifford ["25 dollars for a hamburger!"]
• Steel Sting - Jeremy Wakefield [Krabs gives the hamburger back]
‣ The Tip Top Polka/The Cliff Polka - Chelmsford Folk Band ["Imagine how much I could charge for a lousy Krabby Patty!"]
‣ Poppin' Around - Bruce Campbell [inside the hotel]
• Gator - Steve Belfer [Patrick checks in]
‣ The Tip Top Polka/The Cliff Polka - Chelmsford Folk Band ["Squidward, you can take Patrick's bags up to his room."]
‣ Woe is Me! - Richard Myhill [Krabs mocks Squidward]
‣ Comic Walk - Sidney Torch ["Fine! Let's go, Patrick."]
‣ Curley Shirley - Otto Sieben [Krabs at the elevator]
‣ Comic Walk - Sidney Torch [Squidward walks angrily to the employee elevator]
‣ Dramatic Cue (d) - Ronald Hanmer [Stairs]
‣ Curley Shirley - Otto Sieben [Patrick gets off the elevator]
‣ Comic Walk - Sidney Torch [suitcase full of rocks]
‣ Spindlelegs - Cedric King-Palmer [Patrick's room]
‣ On the Beach - Kapono Beamer [Unclogging Patrick's toilet]
‣ Curley Shirley - Otto Sieben [Squidward gets off the elevator]
• Steel Licks 9 - Jeremy Wakefield [Squidward quits...]
‣ Hawaiian Calypso - Jo Van Wetter [...then returns as a guest]
‣ Lap Steel - Nicolas Carr [shot of plaque]
‣ Tomfoolery - David Snell [Krabs carries Squidward to his room]
‣ Tympup A - Sammy Burdson, John Fiddy [Krabs eats patty with toenails and nose hair]
‣ ? - Krabs sticks tongue out
‣ Tomfoolery - David Snell [Patrick's room covered with cheese]
‣ Wooden Bear - Gil Flat, Tony Tape, Florian Voelxen [cookies]
‣ Primitive Force - Raymond C. Jones [SpongeBob and Krabs go to Squidward's mother's house/Krabs and SpongeBob in ski masks]
‣ The Jitters - Raymond C. Jones [Squidward's mother scream.]
‣ Primitive Force - Raymond C. Jones [Krabs trying to get a big sack in the trunk]
• Steel Licks 8 - Jeremy Wakefield ["Allow me, boy."]
• Steel Licks 9 - Jeremy Wakefield ["There's room for you to sit up front."]
‣ Marching to Honolulu - Kapono Beamer ["Let's go bake some cookies, boys!"]
‣ Unknown Track 44 - "We shall never deny a guest even the most ridiculous request."
‣ Fanfare for a King - Sam Fonteyn [redesign #1]
‣ Tea Dance - Norman John Warren [redesign #2]
‣ ? [redesign #3]
‣ Lap Steel - Nicolas Carr ["Perfect!"]
• Cream Pie - Sage Guyton, Jeremy Wakefield [indoor pool]
‣ Evil Mind 8 - Dick de Benedictis [hotel destroyed]
‣ Lazy Afternoon - Jan Rap, Peter Smid [ending]
- This episode is available on the Karate Island, Season 4 Volume 1, Nickelodeon Kid's Choice Winners Collection, First 100 Episodes, Complete Fourth Season, The Third & Fourth Seasons, and The Best 200 Episodes Ever DVDs.
- "Krusty Towers" was ranked #4 during the Best Day Ever event on November 9–10, 2006.
- One of Squidward's suitcases has what appears to be the Taiwanese flag.
- It is revealed that Mr. Krabs keeps his laundry in his car and has a tattoo of an anchor on his chest.
- Season 4 Volume 1 disc 2 has a case with a cover based on this episode.
- This is actually the second time Squidward's mom is seen. The first was "Fools in April" when she appeared in his thought bubble saying "You stink!" in the deeper, more masculine voice.
- However, this is the first episode where she appears physically instead of appearing in a thought bubble.
- This is the second episode where SpongeBob's legs turns into rockets. The first was in "Jellyfish Hunter."
- This is the second episode where toenail clippings are put into a Krabby Patty. The first is in "Nasty Patty."
- This is the third episode where Squidward quits his job, with the first being "Big Pink Loser" and the second being "Can You Spare A Dime?"
- This episode premiered on the same day as the 2006 Kids' Choice Awards.
- In the Croatian dub, the episode title is "Rakov Toranj" translating to "Krab's Tower."
- In the Russian dub, the episode title is "Красти взмывает ввысь" is translated as "Krusty soars up."
- The title is a parody of a UK series Fawlty Towers, which was also about a hotel and its owners. The plot of the episode also resembles the ending of the Fawlty Towers episode "Waldorf Salad," in which an overworked Basil Fawlty finally snaps and quits, only to then walk back into the hotel as a customer, asking for a room, along with several complicated requests.
- Patrick's drawing is a reference to monster movies such as King Kong or Godzilla.
- The order of a hotel room with cheese is a reference to a hotel room covered with melted cheese which was made at Washington Jefferson Hotel in 1999.
- Despite the episode and the building being named "The Krusty Towers," there is only one building.
- The Krusty Towers has seventeen floors, but every time it is shown outside, there are twelve floors.
- In addition to this, in the DVD cover based on this episode, the Krusty Towers has only six floors instead of seventeen floors.
- In the DVD cover based on this episode, SpongeBob can be seen wearing a red employee outfit in the front cover where it should be blue.
- At the front desk on the first floor, there are 16 room keys displayed, but counting all the rooms from the outside of the building, there are 36 rooms (18 seen in the front, and 18 unseen behind), at least 20 keys short.
- Despite Squidward and Patrick both gaining a room key from Mr. Krabs, the number of keys displayed on the bulletin board is the same.
- When SpongeBob says, "How may I serve you, sir?" he has no eyelashes, until when he salutes, then they appear in the rest.
- In the first clip showing Mr. Krabs saying, "That hotel was a bad idea," it shows bandages on his feet, but when he says "Forget hotels" they are gone, then when he says "Pack your bags, boys" they are shown again.
- When Mr. Krabs first serves Squidward and takes him upstairs, he is wearing blue clothes. When he goes back to the reception desk, the former is wearing a black suit. When he once again goes upstairs to assist Squidward, he was in his blue clothes.
- Squidward's room number changes: it is first 1721, and in another scene, it is 1722.
- The Krusty Towers is on the wrong side of Conch Street. It is usually on Patrick Star's house side.
- When Squidward pulls SpongeBob out of the toilet, his bottom lip is miscolored black instead of red.
- When Mr. Krabs responds to Squidward's demand to carry him to his room, the end appears to be cut, causing Mr. Krabs' arm to return to his side with no animation.
- Patrick keeps on forgetting where he is, saying, "This is a ______?".
- Mr. Krabs receiving overpriced bills.
- Mr. Krabs and Squidward mentioning the hotel's code.
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