Identify the unfair aspect with respect to the sentence extracted from an online Terms of Service:
```
13.3 you understand that any appropriate governmental agency , department and/or authority ( `` tax authority '' ) where your accommodation is located may require taxes to be collected from guests or hosts on listing fees , and to be remitted to the respective tax authority . 

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. OPTIONS: ['Unilateral change' 'Contract by using' 'Content removal'
 'Unilateral termination' 'Limitation of liability' 'Arbitration'
 'Jurisdiction' 'Choice of law' 'None'].