Adrianna Clinton is an Economics and German student. She is in her final semester at Millersville University. In fall 2019, she completed the Economics Senior Seminar course where she completed a research project. After working in hotels all throughout college, Adrianna chose to examine Airbnb and the regulatory challenges associated with the home-sharing platform, specifically in the realm of taxation. The paper presents the arguments of both hoteliers and Airbnb as a company as to whether Airbnb should face the same tax regulations as hotels and other members of the traditional lodging industry. Furthermore, the paper presents an empirical analysis using data from the Gettysburg market. Adrianna plans to use the research skills she developed in completing the project in an Economics Ph.D. program.