If you're only operating a few and separate Airbnb units or rooms, you (or your landlord) likely require no further licenses, however as many cities globally have specific short stay rules, you can check with your local council.

In hotel industry terms, you'll be the 'operator' (active partner) for your landlord who is the 'owner' (passive partner). The owner would typically incur asset costs including insurance and licensing. This division of costs matters. For your goals, insurance is vital (check if the host guarantee suffices or if extra coverage is needed), as you must remove personal liability risk, by Owner or Operator action or inaction, via adequate coverage and compensation. It might help to think about critical 'service level agreement' issues (repairs within reasonable times to protect booking viability, split of profits post fees, repair and laundry costs etc) if seriously setting up as a partnership model.

For tax, best to get advice specific to your state and country, however you can simplify this by focusing on the basics: you have a side income stream, which incurs expenses, and you wish to pay all requires taxes on profits. You'll likely either have the option to declare within your personal tax or create an entity, and you can choose based on the efficiency and profit returns of each type of structure.

If you need more specifics, give me a shout.