In addition, not more than two rooms may be rented to not more than two persons other than those occupying a single-family dwelling, provided there is compliance with health and building code requirements.

If you don't, you're in non-compliance and are subject to IRS penalties. https://www.irs.gov/government...If your next question is about how the IRS will find out and how often does it pursue it - the answer is not often currently.

You are breaking TCPA compliance laws by sending an unsolicited text for any marketing purpose. 

The compliance components and fees are MA are also relatively low so administratively its a good set up.