@Emilia42I'm aware of your first statement. I'm familiar with California taxes. I'm not talking about who collects the taxes. If anything, it's tax evasion and circumventing laws requiring you to register with the city before hosting, flagrant breach of contract and intentionally violating Airbnb terms of service.
So the listing city is in Los Angeles, CA but the map shows it's an In-N-Out 40kms away!
This comes directly from Airbnb's website https://www.airbnb.ie/help/article/864/los-angeles-ca
"Based on Home Sharing Ordinance (CF 14-1635-S2), home sharing is permitted in Los Angeles if your listing is your primary residence. Hosts are required to register with the city and post their permit number on their listing, or claim a valid reason for exemption, in order to comply with the ordinance.
Listings without a permit number or exemption posted will be blocked from hosting short-term stays (less than 30 nights at a time) in Los Angeles."
I'm inclined to post the actual listing for you to see but I don't want any backlash or for anyone who sees the listing to message the host that she's being investigated.