Most of the time the answer is yes. There are only a handful of states in which vacation rentals are exempt from lodging tax.
Vacation rentals usually pay the same taxes as hotels. Short-term renting of your vacation property triggers the requirement to collect and remit taxes. These taxes (known by many names: sales tax, occupancy tax, lodging tax, room tax, accommodations tax, bed tax, hotel tax, etc.) are different from the income taxes required by the IRS and states, which are filed once a year. These taxes are paid to city, county and state tax agencies each month and quarter. They play an important part in funding the infrastructure where your rental resides such as tourism promotion, beach preservation, transportation system, airline subsidies, snow removal, and other operating costs to support and encourage tourism.
As the popularity and growth of vacation rentals has increased, so has the enforcement of these taxes. Tax agencies nationwide commonly monitor vacation rental sites in search of violators.