From what I can gather, the property use tax, at least for me represents whatever local taxes you need to collect based on the requirements in your town or city for collecting taxes for your short term rental. for example, I live in Ontario and in Toronto and other cities and towns that allow short term accommodations, there is a municipal accommodation tax that must be collected. It’s usually in the range of 3 to 6%. It’s currently 6% in Toronto. depending on where you live, Airbnb is able to directly submit that tax to the city or town, once collected from the guest. Where they don’t have that ability, you must submit the tax yourself, and you will see it added to your payout from Airbnb. You then pay out to the city or town you live in, usually on a quarterly basis with a form that captures your earnings for that quarter.
