I'm wondering if some one can help with an explanation about why a Hotel has many rooms with tax lien on auction? 

I dont care if the tenant is paying themselves, the government, the tenants parents, etc.

Yes, on hold again as of 12/26, and you can always check the official government site itself:https://fincen.gov/boi

The California government will deal with the damage the same way all governments do , they will find a way to raise taxes or get the Feds to pay for it ( that will be difficult with the new administration ) Here is what I find ironic , California has C.A.R.B. to pass regulations on vehicle emissions .

This is how government is supposed to work.

Great hosts will be good neighbors, will contribute to local tourism and will pay their taxes and permit fees* A major area to improve on the proposal is the 1 hour time-limit for resolving complaints.

They can sell tax free.

If the government wants the debt to drop, forcing interest rates lower would likely help that by stimulating the economy.

Again with tax auctions, some kinds of tax auctions are referred to as a "free & clear" sale.

If you control how they perform tasks, set their hours, or provide tools, they should likely be a W-2 employee, requiring you to withhold taxes and comply with payroll regulations.