Timeshare apartment in Florida - do I need to pay income tax?

[Murray48]

Hi there

I was wondering if anyone can advise me with this. I am thinking of starting a listing on air b'nb for a timeshare apartment that  my partner and I have recently bought in Orlando. I assume any income earned from this will need to be declared as 'additional income' to the inland revenue? This is not the same thing obviously as renting a room in a property that I already own so was just wondering if the rules are the same??

Thanks in advance