Airbnb is a community marketplace that allows property owners and travelers to connect with each other for the purpose of renting unique vacation spaces around the world. The Airbnb community users’ activities are conducted on the company’s Website and through its iPhone and Android applications. The San Francisco-based Airbnb began operation in 2008 and currently has hundreds of employees across the globe supporting property rentals in nearly 25,000 cities in 192 countries.
It will be located on a 41-acre (17 ha) property adjacent to the airline's flight academy and conference and training center, west of Texas State Highway 360, 2 miles (3.2 km)[60] west from the current headquarters. The airline will lease a total of 300 acres (120 ha) from Dallas-Fort Worth International Airport and this area will include the headquarters.[59] Construction of the new headquarters began after the demolition of the Sabre facility previously on the site.[60]

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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