Corporations get taxed ~15% + 14% hotel tax. Individuals get taxed ~30% already on their Airbnb income (plus Airbnb charges the guest 6%-12% and the host 3%).

If they're going to charge 14% hotel tax to people renting out rooms on Airbnb, wouldn't it be more fair to tax that income at the corporate rate instead of the individual rate?

(Yes, I understand the taxes go to different places in each scenario. But from the "take home" perspective of the person/entity doing all the work here, hosts on Airbnb are already having their transaction taxed significantly more than any hotel chain).