April 18, 2016
One of the draft measures being considered is a bill that would allow DRT to enter into tax collection agreements with “transient accommodation brokers,” such as Airbnb – a lodging accommodation website. This legislation was crafted as a way of gaining the 11 percent Hotel Occupancy Tax (HOT) from B&B operators, of which over a hundred are listed in Airbnb but only 12 or 15 are registered with DRT…
Source: http://www.postguam.com/news/local/b-b-tax-enforcement-issues-rise-again/article_9cdd630e-0473-11e6-b52a-43fd53be8f35.html