Occupancy tax rates and rules vary by city, county, state, and country. They’re generally owed on the accommodations price plus any fees for other items, like cleanings or extra guests. In some places, Occupancy Tax is required on a per person, per night basis. There are typically long-term stay exceptions that exempt reservations over a certain number of nights. Occupancy tax is generally paid by the guest, but the obligation to remit the taxes to the government usually falls on the host.  At the February 25, 2016, meeting of the Reno Sparks Convention and Visitors Authority (RSCVA), the Board of Directors approved the Voluntary Collection Agreement between the RSCVA and Airbnb, whereby Airbnb will collect and remit transient lodging tax on vacation rentals booked through the Airbnb platform. Effective March 15, 2016, Airbnb will begin collecting and remitting the tax. Click here for additional information.