Definitely a good fit for families, being able to stay in a house has allowed us to do things we couldn’t have otherwise. We just got back from a trip that would have taken at least 3 hotel rooms (me, the wife, 3 kids, and my parents), and we paid less than the price of 2 rooms for a gorgeous 4BR beach house with 5 beds. We priced it out and it would have cost the same for 2 hotel rooms, which would have meant no grandparents, and my wife and I sleeping in separate rooms, and at least one kid on a couch.
So, yeah, new use cases enabled that weren’t possible before. That’s cool!
As for taxes, Airbnbs are taxed same as hotels here (15%), and the property owner also pays $10k/yr in property tax on top of that (per public records), so I’m not sure what else would make sense there. In some markets (esp cities) I get the concern about rent impacts, but this isn’t the kind of place that is ever going to be a long term rental. It seems like a parallel market to me, but I’m open to learning otherwise.