the laws in jurisdictions may vary , but these taxes may be required to be collected and remitted as a percentage of the listing fees set by hosts , a set amount per day , or other variations , and are sometimes called `` transient occupancy taxes , '' `` hotel taxes , '' `` lodging taxes , '' `` city taxes , '' `` room taxes '' or `` tourist taxes '' -lrb- `` occupancy taxes '' -rrb- .