You might be making extra work for yourself
Here are ideas that might be easier.
You could pour some level cement pads for the wheels and jacks.
That seems easier than taking off the axle and hoisting it on to a platform.
Without altering the trailer, at all, I think you could hook up to electric, water, and sewer in way less than an hour.
Besides the tax advantage of leaving the wheels on, It would give you the option, of moving the trailer to a different spot, taking it for a trip, or selling it. It would also make it easier on the next owner of your house, should they want to move it.
You could hide the wheels with a sheet of aluminum cut to fit the wheel well.
Hide the hitch with a picket fence and some potted plants.
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