Many places do in theory require sales or lodging tax to be paid, but that's different than successfully collecting it. Compliance among AirBnB hosts with such

Many places do in theory require sales or lodging tax to be paid, but that's different than successfully collecting it. Compliance among AirBnB hosts with such taxes is especially low. That is a major reason for the amount of money spent, on both sides, on lawsuits over data. Many jurisdictions want AirBnB to turn over data about large renters, and AirBnB does not want to turn it over. Governments like NYC's have managed to collect a substantial amount of back taxes by suing AirBnB for data, prevailing, and then pursuing tax dodgers they're able to identify from the data. But that approach only really works for municipalities with legal departments as well funded as NYC's.