So this is local governments trying to railroad an online information/marketplace/intermediation firm into becoming a tax collector. The local governments can't practically collect the taxes, so they're extra-legally trying to bully AirBNB into doing it.
Business models are changing along with the societal changes in communications technology. Governments are pretending to themselves that this isn't a society-level change they should adapt to. (How would collecting such taxes be much different from collecting sales taxes?)