In order to rent your accommodation in Taormina, you must submit a Communication of Short-Term Rental Activities form to the city’s Single Unit for Productive Activities (SUAP) via certified email (PEC).
You will need this registration to obtain a codice identificativo regionale (regional identification code), called CIR for short, and also to register on the tourist tax portal.
Airbnb will collect and remit Tourist Taxes in all municipalities that impose a Tourist Tax on behalf of short term rental bookings. Learn more about Tourist Tax Collection in Italy.