In Gannon v. Airbnb, Inc., a Florida appellate court held that vacation rental platforms are not required to collect local lodging tax. The ruling reasons that the tax is imposed on the owner of the property, and vacation rental platforms are “conduits,” not owners. A dissenting opinion analogized rental platforms to property managers, which are generally required to collect tax on behalf of the owners.
The Florida legislature had briefly considered a bill, H.B. 1011, to require vacation rental platforms to collect lodging taxes, but the bill was withdrawn on March 14, 2020.