Rental real estate is not subject to SE taxes unless (1) the taxpayer is a dealer and the property is used in the taxpayer's ordinary trade or business as a dealer, (2) the taxpayer is renting out farmland under very specific fact patterns, (3) hotel-like services are provided with the rental, or (4) the taxpayer is renting space in parking lots, warehouses, or storage units. 

Are you putting them in a hotel? 

But what if it costs you $250 or more to fly to the property and then a hotel and a rental car for each visit? 

I'm curious about the demand for vacation rentals, especially with the presence of large hotels and beachfront resorts.

(As is required for that cabin to be licensed as a short-term rental) STR's in Gatlinburg city limits are subject to a Gross Tax & the Hotel/Motel Tax. 

Here are some of the things you need to prepare for:If you are completely new, expect to travel--and figure out how traveling last minute would be funded (flyer miles, hotel points, etc.).  

We were there just last weekend and across from our hotel in Bricktown was an independent musician concert of sorts, and the line was down the block to get in,Some other facts about the city:Unemployment is some of the lowest in the nation (~3%)Despite the energy industry issues in 2015, they posted positive job growth.Oklahoma is very landlord friendly.Oklahoma allows for a charging order as the exclusive and only remedy of a creditor.Oklahoma offers unlimited homestead exemption (nice if you reside there).So, we decided to start building a team in the area, and we have connected with realtors, lawyers, property managers and general contractors and we are currently looking for good property.  

This tax is still due on the 20th of every month.December 2020 Hotel/Motel Taxes still need to be filed and paid by January 20, 2021 with City of Gatlinburg in the same manner as in previous months.

We all make the same claims. ie: “premium service”, “hand-picked homes”, homeowner-friendly onboarding”, “leading industry technology”, “24/7 communication or local support”, “maintenance programs”, “hotel quality linen program”, “preferred vendors” … blah blah blah I sell within what I would consider a “traditional” vacation rental market. ie - your vacation rental is likely not in danger of being put out of business by the local government… an example close to home for me - The City of Dallas’s recent STR Ban.

The hotel industry is lobbying hard to kill off vacation homes, and Vegas hotels are still run by corrupt people.