Does this registration of transactions only happen only for air-bnb, or does it happen for all transactions? If its the latter, that would be considered a mass

Does this registration of transactions only happen only for air-bnb, or does it happen for all transactions? If its the latter, that would be considered a massively over reaching collection drag-net here. Besides that, this is a municipal tax, whereas the income information is only present at the national tax authority. Getting those to inter-operate is quite difficult. Especially since our national tax authority is known to be digitally incapable, and currently has some other much bigger issues to contend with.