Now two years later, the occupancy tax (not the "sin tax") is 12.5% and is collected by AirBnB. I am a permanent resident of St Thomas, so I have to file my income taxes in the Territory. I have not received an answer from AirBnB about whether they give it to our IRB or to the IRS. If they give it to the IRS, I don't know how I get credited for it by our IRB. In case you don't know, our federal tax dollars go directly to the territory's Internal Revenue Bureau--this is part of the age-old arrangement because we US citizens living here cannot vote in federal elections.