It’s collected in most states and in some countries that have elected the tax to cover short term rentals: (including France, Germany, Switzerland, India, Mexic

It’s collected in most states and in some countries that have elected the tax to cover short term rentals: (including France, Germany, Switzerland, India, Mexico, Brazil, Italy) https://www.airbnb.com/help/article/653/in-what-areas-is-occupancy-tax-collection-and-remittance-by-airbnb-available https://www.airbnb.com/help/article/653/in-what-areas-is-occ... Outside of that list, the host may have to collect it themselves if the location is not supported yet: https://www.airbnb.com/help/article/654/what-is-occupancy-tax--do-i-need-to-collect-or-pay-it https://www.airbnb.com/help/article/654/what-is-occupancy-ta.... (Disclosure: I work at Airbnb)