Since most large metro areas have piled tax upon tax on hotel fees in order to build stadiums and the like. the little guy looking to list his AirBNB is SOL.
The taxing as a hotel room I can understand, don’t like it but I get it. It’s the extending of regulations to AirBnB that’s the problem. It would be analogous to the regulation that brick and mortar restaurants must have restroom facilities and the extending that to food trucks. Besides AirBnBs are pretty much self regulated, a couple bad reviews can sink you.
Hotel taxes and fees are like a Tarriff on visiting non-locals.
Airbnb already collects these taxes and remits them to the state. The guest pays for them to Airbnb just like he does at hotels which also remit them to the state.
The host does not have to collect anything including the rent. The guest pays Airbnb for everything with his credit card and the money is wired to the bank account of the host the day after the guest arrives.
Although it is portrayed as the “little guy,” in fact most AirBNBs here are commercial operations, where companies buy up housing, convert it to defacto hotel rental pools, and then run it through AirBNB.