Hi @Ronnie121 ! Did you find any answers or guidance on this yet? I'm afraid we can't offer any specific guidance on taxes or who is responsible so if you're still struggling with this, I'd recommend getting in touch with a tax professional.
The only time their might be an issue is if for some strange reason the co-host set the listing up under their own profile rather than the host having it on theirs and adding the co-host to their profile.