This actually might be illegal of your CPA to suggest since they can't do/suggest things for the primary purpose of manipulating the audit regime of the IRS as it violates our code of ethics.

Same staets, like mine, have an Energy Code where you are required to get a certain amount points of point for new builds.

As I need to register this business with the state and county, should I need to register LLC as "531110 - Lessors of residential buildings and dwellings" (NIACS code) or something else?

Huge tourist presence, but the population on the books is around 6,000 and its a no go at the zip code to most...Typically, your best best in rural areas is going to local banks or credit unions. 

Good question for your accountant, who should be very proficient with Section 469 of the IRS code.

You may want to consider promo rates on an equity line as well and if they offer you the option to convert any part of the equity line into a fixed loan.

So, create status codes for both of these and a few in-between codes to help you work smarter, not harder.

The FL code I mentioned is at the end of the thread.  

I currently use the US Dept of Housing for rent by zip code. 

These are professionals with additional training and a stricter code of ethics.