Maine, aka "Vacationland," has had a long history of short term rentals and state law has long required the collection and remission of lodging taxes for these rentals (exception only if you rent your home for no more than 14 days per year). I think historically most vacation home owners used real estate agencies and/or property managers to handle the rentals of their vacation homes, and thus were likely compliant on tax collection and remission. VRBO and the like have long been active here, but of course more recently AirBnB has been a disruptor here as elsewhere. So a year or two ago, the State enacted a law that required third-party online platform entities like VRBO and AirBnB to register with the Maine Revenue Service, and to collect and remit the lodging tax on any rentals processed over their platforms (thus relieving the home owners of that burden -- although the home owners (or their other agents) are still responsible for collecting and remitting lodging tax on any other rentals made outside of those platforms...
I don't think this has had any adverse impacts on the business here.
But of course anytime there is a big change, people will be up in arms about it, and it may have an immediate adverse effect, but I don't think that will last long....