If we paid someone else for lodging during this contract it would simply be a business travel lodging expense.

The most impressive building is the lodge, a massive 17,000-square-foot space designed by Glenn Marchbanks Jr. complete with a commercial kitchen, a dining room for 100 people, a 3,000-square-foot great room, and a 5,200-square-foot conference hall.

Philosophically, it makes sense to me that a full-time Airbnb rental can be seen as a commercial lodging business.

Once you own a property, subsequent travel for acquisitions becomes tax-deductible.Deductible Travel ExpensesTransportationAirfare, train, bus, and car expensesTravel to and from the airport and lodging to business locationsLodgingOvernight stays required for sleep or restOther Expenses50% tax deduction for meals outside your tax homeDry cleaning, phone, tips, and other necessary business travel expensesNoteEntertainment is no longer tax-deductible under The Tax Cuts and Jobs Act.Mixing Personal and Business TravelWhen combining personal and business travel, some expenses may still be deductible if the trip is primarily for business.

When you add up the lost wages, travel, lodging, lost rent and the cost to pay us to fix what they did incorrectly, they turn their $3,000 job into a $20,000 job.Literally every year for the last decade I've seen at least 1-2 guys do this.

Also Carls Rip Van Winkle Motor Lodge with a $7mm investment and the Astoria Motor Lodge was recently purchased and is being renovated. 

Long Pond, Lake Mascuppic, dont forget not to far from there about an hour to hour/half you have NH - Lake Winnipesauke and surrounding lakes which is a Summer and Winter attraction due to the Summer lodging, boating, Jetski's and the Annual Huge Ice Fishing tournament.

I live in Colorado and would like to purchase my first rental here, but it seems too risky with all of the upcoming restrictions and potential quadrupling of lodging taxes.Seems like commercial taxation of Colorado STRs might be amended pretty heavily.

BUT there are a few industries that are required to allow both service animals and ESA's...lodgings (hotels/motels), airlines, and housing (rentals). 

This article talks about the area being saturated with STR'S and city council looking to double the lodging tax.https://pagevalleynews.com/lodging-owners-speak-out-against-proposed-doubling-of-lodging-tax/