Dan, there is no such thing as a Airbnb tax... There is a TAT and a GET tax. Both legal and illegal rentals must "collect" and pay theses taxes according to the law. 

As far as the proposed bill to allow companies such as Airbnb to collect TAT and GET taxes in place of the property owners, it was killed in the House and Senate committees after determining the proposed language would hide illegal operators from State and County officials. Airbnb refused to delist any of the illegal businesses from their  listings. Apparently, they make most of their money from illegal operators. Primarily out-of-state investors who own multiple properties...