@Anthony45, @Ogi-And-Raj0, @Linda92, @Clare0, @Ed-and-Hugh0
Please know that this issue has been very confusing to all of us, especially since staffers at the Floridia Department of Revenue originally had no clue what agreement Airbnb had with the state. However, after several discussions back and forth, with both the DOR and Airbnb, here is the end result:
For Florida State Tax, you do not need to report any Airbnb earnings to the state, therefore you do not have to report any taxes to the state. Airbnb is paying this tax in a lump sum for all Florida Airbnb revenue. If Airbnb is the only short-term rental you receive, you can inactivate your State Sales Tax account.
Here is the exact quote from the DOR Tallahasse's office received on 1/26/16: "The Department of Revenue has received your email regarding your transient rental which is being handled by AIRBNB. There is no obligation for you to be actively registered for your rental location due to the agreement between AIRBNB and DOR. I have inactivated your sales tax account effective 12/1/15, the date of your contract with AIRBNB. If anytime in the future you end your contract with AIRBNB, your account can be reactivated."
Now for your local government. Airbnb is paying Occupancy Tax in some Florida counties and not in others. You will have to find out if your county is on their list. Search the Airbnb Help for Occupancy Tax Collection. They don't pay taxes in my county, so I can only ASSUME that if they pay taxes for your county, then you do not need to report the Airbnb income. But, I suggest that you contact your local govenment to find out what they require.
Here is a direct quote from Airbnb received on 1/28/16: "While we are not providing local governments with user information when remitting Occupancy taxes, your Transaction History dictates the amount we remit on each reservation. This is what you can submit to your local government with your Tax ID for whatever reporting they require. To find this information, go to Account > Transaction History > Gross Earnings. You can toggle the year and months at the top of this section for the period needed."
Good luck to all hosts! - Karen