Vacation Rental Tax/Legalities

I am investigating the possibility of setting up my rental apartment as a vacation rental – i.e. furnished and available by the night/week. I would offer the apartment only, not B&B. I have no idea if this would incur hotel tax or what the tax/legal implications would be. Does anyone know? I’d love to hear from people experienced in this and/or get a recommendation for an accountant. I have friends doing this, but they are winging it without really knowing if they are operating correctly. Thanks!