I am currently a professional basketball player who has played on the European circuit for the past 6 years.

You'll notice Australia and European regions use the term "holiday homes" or "short term let" instead of vacation homes and short term rental. 

Totally, especially European car dealership. :) 

Rent it out nightly and weekly, weekends to rich Europeans.

@Shane Williams, I have a podcast video of an interview with Shelby County Tax Commissioner Don Armstrong that explains the process.

I bought a small apartment near where I live with the intention on renting to students of the local business university in Oestrich-Winkel (European Business School) Following renovation, I was able to immediately rent the apartment out and have since been looking for the next deal in my immediate area.Now that the bug is stuck, I am starving to continue expanding my portfolio and continue moving forward with this property endeavor I am going to follow. 

More and more Russian and Easter European money are either moving or investing here.

if i am an agent or broker do i get paid the commission?ive

That entirely depends upon if the lending activity even rises to the level of a trade/business: Scallen v Commissioner 2002 and Cooper v Commissioner TC Memo 2015-191the total number of loans made;the time period over which the loans were made;the adequacy and nature of the taxpayer’s records;whether the loan activities were kept separate and apart from the taxpayer’s other activities;whether the taxpayer sought out the lending business;the amount of time and effort expended in the lending activity; andthe relationship between the taxpayer and his debtors.

The commissioners sales are called surplus sales.