@Robert1160 If- yes. You have a legal responsibility to pay taxes to Mexico on money earned in Mexico. There is not only occupancy tax, there is income tax. Because Mexico and the US have a tax treaty, you can't be double taxed- so if you end up paying 5% tax on your income in Mexico, and you're in a 15% tax bracket in the US, the 5% you were taxed in Mexico would be deducted from the US 15%. Do you have Mexican residency, or only come on tourist visa?
How- you should get a Mexican accountant to advise you and help with this. You will need a Mexican tax number (RFC #), to get that, you need to have either temporary or permanent residency.
Of course, there's plenty of people doing this without being registered or reporting- it's a matter of doing this legally or not and if they ever catch up with you.