to be honest there needs to be a threshold that renters have to pass before they qualify as a hotel for tax purposes. does a straight rental require a hotel tax

to be honest there needs to be a threshold that renters have to pass before they qualify as a hotel for tax purposes. does a straight rental require a hotel tax payment or other onerous tax? Do they have to obtain a business license before they are truly liable to pay the tax? I am not clear on the idea that AirBnB can pay a tax on behalf of the home owner / property owner. How is this law worded? Can those paying hotel taxes charge off wear and tear, capital expenses as a hotel could? It seems as this only benefits the taxing authority and not much else.