Can I make someone else a host if I own the property? Tax Implications?

[David Czech]

Hey Everyone. So I'm in the process of creating an AirBNB listing but would like to make someone else the host so that they would serve as the primary contact. I would prefer to be listed as the emergency contact in case the primary host cannot be reached. However, are there tax implications to this kind of arrangement? Would AirBNB still recognize me as the property owner and the one collecting the payments once they generate tax documents? Any advice here would be appreciated.