I RUN an HOA on a bunch of patio homes (just bought them today actually). 

BTW - once ownership crosses the one year mark it becomes a capital gain vs ordinary income

Flipping houses is ordinary income.

Tenants patios are on the golf course.

I'm thinking a shared free laundry space is one, perhaps a shared grill on an outdoor ground level patio. 

One is by ordinary first class mail.

In that case, your rent is considered active income, subject to all taxes at your ordinary rate including self employment tax I believe. 

We used white vinegar from Costco on outdoor concrete (patio) and it worked really well.

"Gains or losses from the sale, exchange, or other disposition of property" are not UBTI if not from "property held primarily for sale to customers in the ordinary course of the trade or business."

Question, I used the one in the image below for my own patio ceiling (wood) and cane out very good.