Hi @Ernest512 ! Even though there are similarities, every situation is different when it comes to taxes. It's therefore best to discuss this with a tax professional to see whether or not you need to register.
@Ernest512 I certainly hope not. I do fill out a business tax form for my short term rental in my personal taxes and have for 5 years but don't have a tax number. I only make $10,000 a year from my seasonal rental. It is not how I make a living it is how I can afford to own a lakefront property and to fully set it up for guests. I wonder about guests who have already booked for after the tax start date. Will they be hit with the tax bill? If so I should warn them. This all has me confused.