You have to report to the IRS. If your selling your catch to a wholesaler they will right up a trip ticket and that will go to the IRS and to Fish and Wildlife.. I have know idea on the laws these days but check with Fish and Wildlife. But I would call Tallahasse to get a better idea. The local offices usually do not know anything.
If you have a general SPL without an RS endorsment there is arenot many fish you can sell. Just look at any of the regulation flyers and they will list which fish are classified as RS (restricted species) just about every fish is listed as RS. In order to get a RS endorsment you must sell $5000 worth of seafood products in a 12 month period. You can do this buy being a deck hand on a commercial boat or buying a boat with a SPL and quqlifying within a year. It's hard to get an RS unless you have had one for a long time and kept it up. I am sure they don't want any new entrants into the commercial industry than what is there now. And if you don't requalify for the RS you loose it. Anything you sell must be sold to a licensed dealer and a trip ticket must be filled out. Once you get the RS you must qualify every three years buy selling the $5000 worth of fish in any continues 12 month period within that three years. Complicated to say the least!!!!