I have searched and searched for this information myself. Do I need a City of Tampa permit, a Hillsborough County license/permit, or a Florida State business licenses (DPBR)? If you look at the DPBR page, under vaction rental, things get complicated and scary. Are we really regulated by the hotel guidelines 😕 No matter who I've talked to, no one seems to know. Airbnb has no idea either. Am I covered now that Airbnb is collecting occupancy tax? Did you ever find any better answers?
What I do believe to be true, is forming an LLC. My LLC will rent my home, not me personally. The LLC will be liable. ((I'm also looking into a commerical home owners insurance policy. Beware: Airbnb's liablity insurance only kicks in when yours has run out and it doesn't cover damage to your property...only your insurance does.))