@Sue332 Is your main concern the legalities, or your own personal safety and that of the guests? If it's safety, it's been pretty well established now that the main means of transmission is people sharing smallish indoor spaces without a lot of ventilation. If you lived somewhere it's always warm and doors and windows were open all the time, it would be less risky than a house where the windows were few or mostly closed. And the wearing of masks, while it does protect the wearer from possible infection to some extent, primarily protects others from being infected by you.
Personally, as a home-share host myself, it isn't of interest to me whether other places, like a traditional BnB, are allowed to host, whether it makes sense or seems unfair, I just don't want to take any chances on contracting this virus, so I haven't hosted at all since March.
Here's a very recent article, straight science, no politics, opinion or conjecture, that gives a good overview of what has been established to date re transmission, which may help hosts to make decisions:
https://www.acpjournals.org/doi/10.7326/M20-5008#.X2SlDI9_6z8.twitter