This exposes a big flaw in the entire premise of AirBnB.
AirBnB's core market is people renting out their homes when they aren't there. This problem is inherent to providing unsupervised hospitality. If no one is there to verify customers beyond meaningless internet reputations, no one is there to prevent your possessions from being destroyed. Fixing this problem quickly turns you into a business with employees, running a hotel.
you make liable the parties that did the damage. airbnb could take a bond from the renter (to cover damages, if any), or get something hard to forge such as an ID card of some sort, and recover the damage from them should it occur.
AirBnB's core market is people renting out their homes when they aren't there. This problem is inherent to providing unsupervised hospitality. If no one is there to verify customers beyond meaningless internet reputations, no one is there to prevent your possessions from being destroyed. Fixing this problem quickly turns you into a business with employees, running a hotel.
Regulations are about more than just taxes.