Hi @Kimberly718
If Airbnb states they will collect and pay the taxes in your jurisdiction (you should see that on each reservation), they pay them in one lump sum for all Hosts in that jurisdiction to the taxing authorities involved. However, some states still require the individual Airbnb owner to file a tax report that states they don't owe any taxes, as Airbnb pays them directly to the taxing authority. How often you have to file the report depends on the taxing authority. For some states/jurisdictions its monthly, others quarterly, etc.