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FILE - This Oct. 29, 2013 file photo shows people at Lanikai Beach, a popular neighborhood for vacation rentals, in Kailua, Hawaii. A judge has ruled that Hawaii tax authorities may subpoena Airbnb for records of its hosts as part of an investigation into whether operators of vacation rentals have been paying their taxes. Airbnb says it will hand over records of 1,000 Hawaii hosts who received the most revenue from 2016 through 2018. (AP Photo/Audrey McAvoy, File)

FILE - This Oct. 29, 2013 file photo shows people at Lanikai Beach, a popular neighborhood for vacation rentals, in Kailua, Hawaii. A judge has ruled that Hawaii tax authorities may subpoena Airbnb for records of its hosts as part of an investigation into whether operators of vacation rentals have been paying their taxes. Airbnb says it will hand over records of 1,000 Hawaii hosts who received the most revenue from 2016 through 2018. (AP Photo/Audrey McAvoy, File)

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