I received the following note back from the state of Montana on how "not" to report AirBNB Montana rentals on your LFT form:
"If you have arrangements with AirBnB to take reserations on your behalf, you do not need to report anything for those bookings. If you handle any reserations on your own or through some other reservation platform (like VRBO), you are required to report those transactions."
Hope this helps others who may have wondered how to report AirBNB rentals where they collect and remit the lodging tax.
Still does not answer how AirBnB is calculating the taxes they are charging. On rent alone, it is close to 8.5% and including housekeeping fees, 7.5%, still higher than the 7% required. No resort fees apply to my community.