At first, I think this would be just as complicated to enforce as US municipality taxes. There are several taxes to be levied within a given state, with the ra

At first, I think this would be just as complicated to enforce as US municipality taxes. There are several taxes to be levied within a given state, with the rates changing based on county/city borders (see New York), regional cooperatives that span multiple towns but not the entire county (see Illinois), multiple taxing districts within a town (see Connecticut). That doesn't even get into the fact of taxes that are levied just for your industry (see the extra taxes on your car rental bill for picking up at the airport, or Arizona's former shared rental facility recovery fee for recouping the cost of building a new rental car facility). This was Amazon's argument against collecting state sales tax. But taking on the opposite view for a second, and siding with you... While it's complicated, all the incumbents in the hotel, rental car, and taxi industry that we're trying to displace for "not being agile enough", have spent the necessary man-hours to build the necessary components into their system to identify a taxable situation and properly deduct and remit taxes. They've hired own in-house staff and relied on external accounting firms to do their due diligence of regulatory matters (even to the extent of arguing against particular new taxes or tax increases). Hertz, Hilton, and Greyhound all operate within these "heavily taxed" confines (in terms of effort, not absolute dollars), and communities/states have gotten used to their compliance, which in turn funds the various operating coffers of a municipality/region/state. So yeah, why not expect the same from Airbnb?