The tax is collected on Airbnb users? Yes, but again, that's just for the users. We're talking about the platform level as well. There are multiple levels when it comes to the taxation piece. At the platform level, they also need to be paying sales taxes on the service fees charged to both the guest and the host. The host also needs to be paying taxes on their income, just like traditional rentals as well.
On October 5th, 2018. See this statement in context.