Some corrections here: First, Airbnb has been required to collect and remit MD sales tax since they started operations in MD but have not done so for various reasons. I have a letter from the MD Comptroller's office that states this but further states that if the booking intermediary (Airbnb, VRBO, etc) does NOT collect the sales tax, that we hosts are still required to pay sales tax on ALL revenue, including cleaning fees, linen fees, dog fees, etc. As of last Friday, May 24, 2019, Senate Bill 533 was enacted into law that requires Airbnb to collect and remit sales taxes on our behalf at the time a guest books and is scheduled to start June 1. I was very frustrated with this situation over the past year and filed a complaint with the Comptrollers office which resulted in this bill. Airbnb's own terms and conditions stated that THEY were required to collect any taxes and fees and that we hosts were NOT permitted to collect them. We were a group of business owners desiring to follow the law and the terms of Airbnb with no way to do so. I have been told by resources within Airbnb that a message is forthcoming before June 1 stating how this will be done.
Currently in Frederick County, Airbnb's are treated the same as Bnb's and are exempt from occupancy tax. If that were to change it needs to be done by the MD state legislature and does not seem to be a priority. The thing to keep your eye on is new local regulations in Frederick which ARE forthcoming which will include a local occupancy tax. I have formed a local group of Airbnb/VRBO hosts called "Frederick STR Group" which you are welcome to join. Find me on Facebook and I'll invite you. Search for Bryan Chaney.