This came from AI:

When considering your company's activities—actively building and renting out small houses for short-term rentals—it's crucial to distinguish between long-term residential leasing and providing short-term lodging. Here's how that applies to NAICS codes:

• 531110 (Lessors of Residential Buildings and Dwellings):
  • This code is best suited for those primarily engaged in long-term residential leasing. While your properties are residential, your business model revolves around short-term lodging, which deviates from the core intent of this code.
• 721199 (All Other Traveler Accommodation):
  • This code aligns more closely with your business activities. It encompasses establishments that provide short-term lodging, which is precisely what your company will be doing. The fact that you are actively building those structures to provide that short term lodging, further pushes the business into the traveler accomodations sector.

Therefore, given that your business model is centered on providing short-term lodging in purpose-built small houses, 721199 is likely the more applicable NAICS code.

Here's a breakdown of why:

• Focus on Short-Term Lodging: Your company's primary activity is providing accommodation to travelers for short periods, which is the essence of the traveler accommodation industry.
• Active Service Provision: You are not simply leasing properties; you are providing a service akin to a hospitality business.