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 . 

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