A "short term" rental (nightly/weekly occupancies less than 30 nights) has to charge the same tax as a hotel/motel (hospitality businesses) and is considered transient accommodations which requires constant management is considered you are "in business" and is reported on schedule C and possibly subject to self employment tax Ref: "An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and "you are involved in the activity with continuity and regularity".
IRS will ultimately decide where your rental falls into based on your circumstances. But if the same vacation rental was rented" long term" (30 nights or more) that include utilities, furnished, etc. but you don't provide any personal services as in maid service, meals, etc. you would report on Schedule E "Rents and Royalties".
