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AirBnb is also collecting occupancy tax in many cities [0]. I don't have a view on whether this tax is well justified, but it does seem like if hotels are required to charge it, then full time airbnb hosts should be required to charge it as well.

[0] https://www.airbnb.com/help/article/653/in-what-areas-is-occ...

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I understand that AirBnB is now collecting an Transient Occupancy Tax on a county by county or city by city basis. I'm not arguing that whether AirBnB should be required to charge it. But when you stay in a hotel you as a guest get hit with both an occupancy tax and a sales tax.

The PDF here is a few years old but its a good overview of the tax regimes:

https://www.hvs.com/article/6856/the-2013-hvs-us-lodging-tax...

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