Numerous North American cities have imposed restrictions on short-term housing rentals.[161][160] A 2016 Techdirt article reported that municipalities in the United States aiming to restrict Airbnb and its hosts would be in violation of Section 230 of the Communications Decency Act, which does not allow prosecution of Internet-based platforms based on a user failing to comply with local laws.[162]
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Hosts provide prices and other details for their rental or event listings. Pricing is determined by the host, with recommendations from Airbnb.[7] Hosts may be required to report income and pay income taxes on income received via Airbnb. In the US, homeowners who refinance their mortgages with some agencies are able to count income they earn from Airbnb rentals on their refinance loan applications.[8]

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