"We know from countless discussions with our hosts that they want to pay taxes, but some of these rules are arcane and difficult to follow. Some hosts have even tried to pay taxes in San Francisco and been turned away."<p>I find it hard to believe that any host voluntarily said "Please, take my money because I want to pay more taxes!" This is akin to someone actually reporting their out-of-state online purchases on their income tax return.<p>Seems like a somewhat risky move given that they're admitting they are like a "hotel" in which case they may also need to adhere to safety rules (fire escape posted, etc.) that hotels have to comply with as well.