@Jamie365
I completed the DOR process this week and registered as an "operator." My understanding of the definitions as provided is that the "intermediary" is the person or entity who collects or receives the tax...in my case that's airbnb only.
The only thing I don't understand and am concerned about is some language on the DOR site that appears to say both the operator and the intermediary are to file returns and pay the taxes...this begs the question, Who is responsible for fines, interest, etc. for failing to file or filing late?
If the $$ is going directly to Airbnb and not to us...I hope we don't get stuck.
Who is required to file returns and pay the taxes due?
Generally, all operators are required to collect tax from the occupant and remit these amounts to the Department. An operator may enter into an agreement with an intermediary for the intermediary to collect rent. An intermediary who agrees to collect the rent will also be responsible for collecting and remitting the related tax. (from MA DOR website)