To the most part in Florida you are required to remit sales tax to the state, and their definition of a short term rental is the same as other states (less than 30 days), apparently there are counties that are not covered under the state collection program and do their own collection of the short term sales tax, but I'm sure the state and city still get their portions of it too . I used to work for our state in the tax collection dept. which handled the share to be distributed to counties, so I am familiar with how it works.
I would follow the definition for short term rentals which the "state of florida" is actually consistent with all other states "less than 30 days". Florida calls it a "lodging Tax" my state calls is "Transient Lodging Tax". Its the same rates and business code as for Hotels. The sale tax rate associated with short term rentals includes a combined "county", city and state rates which for my city in Arizona is 12.5%, where as long term rentals (30 days or more) is just 1.8%. So for every $ 1,000.00 charged in my city/state per booking, 125.00 is added on for a lodging tax and remitted to the state. I'm sure if you do more research you will find this method is consistent with other states.
The only reverence in bringing up the sales tax classifications on short term rentals is to show how they're defined by their states regarding their treatment of sales tax as in the "lodging" business just like the Hotel business is, which would report on Schedule C.
Schedule C is not the same as Schedule E where long term rentals report unless you are like a big investment company with 200 units and have employees etc. And that is the topic at hand. So if you use Airbnb, Homeaway to facilitate finding your renters, they are legally bound to charge the appropriate lodging tax on each transaction and remit it to your state on your behalf, so it's short term rental status has already been established with your state. You should get a statement from Airbnb or the other online market places as to what they paid in sales taxes on bookings they processed on your behalf and remitted (I HOPE) to the state or you should contact them to find out.
