I don't know if AirBnB forwards local taxes to the tax office or not. If they don't, then you can certainly go after the landlords of short-term rentals by reporting them to the local tax office. The developer doesn't control what the tax collector does, and does not do. The developer might not care if someone is renting their home short-term, but the tax collector definitely cares.
The assessor's office also cares, because if the house is getting homestead exemption, and is used as a rental property, the office might have a thought or two on that. If it's listed as a residential property and is being used as a business/investment property, the assessor's office AND the zoning office might have a word to say about it.
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