No. Usually, STR platforms like Airbnb have a memorandum of understanding with state, regional, county, and local authorities to collect and remit occupancy taxes (in some cases fees) from the guests at the time of booking. These taxes are aggregated and distributed accordingly without our involvement.
However, as a short-term rental business owner, if you accept any bookings 'offline,' you are required to collect all applicable taxes from the guest and remit quarterly to you state and/or local tax collection authority.
You are still responsible for reporting all your rental income when you file your taxes. Airbnb sends a 1099-K, and you are still responsible for reporting additional rental income you earned offline.
Obviously, consult a tax professional, but in my experience, they are extremely inept when it comes to rental/royalty income (Schedule E).