Also - unless you are in a tourist destination that deals with STRs as a matter of routine, good luck getting a local police officer or sheriff to force your guest to leave regardless of how long their reservation is for.

For us, we’ve been maintaining our normal schedules with getting up like a normal school/work day to keep a routine.

On this downtime I've taken it to start a new routine.

It was a little uncomfortable at times since we had to share the bathroom but overall it wasn’t bad.

A routine ad wherever he normally does, and a statement to the. judge stating "no qualified applicants".

Get comfortable being uncomfortable.

Everyone has an advantage, just get ok being uncomfortable.

Customers are brought to normal civil court and are routinely overheard saying "The customer is always right!"

Unless you filed Form 8832 or Form 2553 to elect C or S Corp status for the SMLLC, it is taxed as a disregarded entity.You don't have a corporation for tax purposes.Generally, gain or loss is recognized on sale or disposal of the assets (as Michael already noted), the character of which may be capital or 1231 for rentals.Putting money into or taking money out of the SMLLC's bank accounts is not a taxable transaction.If you are uncomfortable with these dynamics you may want to work with a professional.

As you said, it can be extremely tough to view a property during the pandemic, especially with occupied units with tenants whom are uncomfortable allowing strangers to walk through.