People who rent out rooms and homes on AirBnB are operating businesses. They are getting revenue that should be treated as business revenue, i.e., pay excise tax. They should be subject to transient accommodation taxes like hotels and other places that house visitors for pay, perhaps at a different rate. If insurance is required, they should get it. If licensing or registering is required, they should do it. In other words, since they operate as a business, they should be treated like any other business. That's legal and fair. If the Legislature or Council thinks they should get exemptions, then let them pass a bill for that. (I don't work for the travel or hotel industry. I used to have a business and pay ET. I think they should be operate fairly and equally.)