Question:

[Someone]

Does a server owner have to pay some kinda tax on the server? Other than to the host?

[yC]

tax? to who?  There could be tax applied to your hosting cost but you paid them while you are using the server/connection/etc anyway.

If you mean tax on your "income" aka donation, you might have to. Depending on your country but most people don't declare them ... as far as i know.

[Someone]

In the US I mean, and like... Is it possible to report a server for that?