Aimee, I can only say that I my airbnb taxes in Portland OR are paid each time the guest pays. I've been doing this for a few years and I've never been charged for taxes retroactively. But if you have any question about this, you should call Airbnb headquarters.
Our state and Multnomah County taxes are higher than most. I found this on the airbnb site today (February 2019). Bottom line is we pay 1.8% to the State and 11.5% to Multnomah County = 13.30% of earnings. For example: $99 for 3 nights + $60 cleaning fee = $357 minus 13.30% = $39.50 in taxes. We are paid $317.50.
See https://www.airbnb.com/help/article/2324/occupancy-tax-collection-and-remittance-by-airbnb-in-oregon
State of Oregon
Guests who book Airbnb listings that are located in the State of Oregon will pay the following taxes as part of their reservation:
- Oregon Transient Lodging Tax: 1.8% of the listing price including any cleaning fee for reservations 29 nights and shorter. 1.8% is the State imposed tax rate only. For detailed information, visit Oregon.gov.
Multnomah County
Guests who book Airbnb listings that are located in Multnomah County, OR will pay the following taxes as part of their reservation:
- Multnomah County Transient Lodging Tax: 11.5% of the listing price including any cleaning fee for reservations 30 nights and shorter.
- 11.5% is the maximum Transient Lodging Tax for listings in Multnomah County (excluding the State level tax). For example, for Portland listings that are also located in Multnomah County, the Portland Transient Lodging Tax is 6% and the Multnomah County Transient Lodging Tax is 5.5%. For detailed information, visit PortlandOregon.gov.