Generally, It appears you are a property manager and thus not the owner of the vehicles. As carl states there could be several nuances that you will need to deal with and a business professional would be of benefit.
Each of owners has a Recreational Vehicle Rental Business and the net income that you send to them is their income. Also, any maintenance and repair costs that you pay on their behalf goes on their tax returns. You should send them each an annual report showing those expenses and if the individual owner's net income exceeds $600, you need to send them a form 1099-Misc showing rents in box 1. The individual owners also will be the ones claiming the vehicle assets for depreciation.
Part of the expenses you list for the owners are your commissions that you keep and those go on your tax return as income. You should also have expenses for running your business as the broker/manager of the transactions.
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