Unlicensed activities for property managers

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Does a person renting vacation rentals as a property manager in florida required to have a license?  Are they responsible for paying the taxes for the short term rentals.  What if this person is advertising a business that is not registered at all.  How do we report this?  As a property manager with a Real Estate license I am not understanding how they get away with all this.  I pay to keep my license and keep up on all the CE classes to renew when its due.

No license is required for VR managers in Florida. The time frames MUST MEET state statutes for VR. If they have any property they rent that falls outside of VR (such as a 3 month "seasonal" rental), they must be licensed.  VR -no license required. Any other PM services require a license (seasonal, annual, etc)