Fla. Court: Airbnb Doesn’t Pay Tourism Tax – Hosts Do

A Manatee County court cited a previous decision from a Palm Beach County court: Airbnb can’t be held liable for tourism taxes since it’s only a conduit for hosts.

MANATEE – A lawsuit against Airbnb spearheaded by Manatee County Tax Collector Ken Burton Jr. has been dismissed by a local judge, citing an identical case in Palm Beach County.

Both cases stemmed from a desire to force Airbnb – an online short-term rental company that allows homeowners to market their homes or apartments as hotel alternatives – to collect tourism taxes and pay them to the county, but judges found that Airbnb could not be held liable for those taxes because the service is only a “conduit” for hosts who make their homes available to renters.

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