I sent an email to the CT DRS asking for clarification of this agreement between them and AirBnB and who is paying the 15% room tax… us or them. This is the reply I received:
Thank you for contacting the Department of Revenue Services. This is a general information e-mail in response to your recent inquiry.
If all rental transactions are handled through AirBnB, then you would not need to register your business to collect Room Occupancy tax with the Department of Revenue Services.
AirBnB will report gross receipts from the rental of your room(s) and the tax collected on their Room Occupancy tax return. The host does not collect sales tax on the transaction.
PS 2003 (1), Application of Sales and Use Taxes and the Room Occupancy Tax to the Hotel and Motel Industry explains in part:
The Room Occupancy tax is imposed on a transfer for consideration of the occupancy of any room or rooms in a hotel, motel or lodging house for 30 consecutive calendar days or less.
If you meet the definition of hotel, motel or lodging house, you are responsible for reporting the gross receipts for all the other lodging not related to AirBnB and the tax due on those gross receipts when filing your Room Occupancy Tax Return.