Your landlord is in the business of rentals. The payment that is made to him, for rent, is rental income for him.

I google:

nonresident tn air airbnb income

and get:

https://community.withairbnb.com/t5/Community-Cafe/Do-I-need-to-file-a-tax-return-for-my-Airbnb-in-T...

Did the same, substituting FL for TN:

https://assets.airbnb.com/eyguidance/us.pdf

https://www.avalara.com/mylodgetax/en/resources/vacation-rental-tax-guides/florida.html

https://www.airbnb.com/help/article/2301

https://turbotax.intuit.com/tax-tips/rental-property/10-tax-tips-for-airbnb-homeaway-vrbo-vacation-r...

Another thing to do is look up the Nonresident Filing requirements for your taxpayer for each State where money was made or business was transacted. What you are asking is "nexus" and considering the different State and Local tax issues, as well as lodging or short-term rental specific issues, you are going to have to do the reading yourself.