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.
The issue in Los Angeles and some other major cities is that people are buying apartment buildings, evicting all the tenants, then turning them into de facto hotels, renting out the units through AirBnB while avoiding any of the regulations and taxes on hotels. This cuts the rental housing stock, driving up costs for renters and pricing some out of the market, with all that entails.
There's no compelling reason to AirBnB any differently than a hotel room when it comes to taxes and government regulations. Your analogy isn't really a good one. A better analogy would be a state sales tax that is applied to restaurants and retail stores that sell food ... and the food truck owner is claiming he should be exempt from that sales tax.
It's analogous to business licensing, not restrooms or handicap access.
BUT it makes me wonder if a person opens his home to a renter, can a lawyer use the ADA laws to get some money if the bathroom or stairs are not handicapped accessible?