“Hosted rentals”--rentals where the host is present in the unit--are not subject to this limit.
The law does not require hosting websites such as Airbnb to track how many days a year a unit listed on its website is rented or attempt to enforce the 90-day rule through booking restrictions. Instead, individual hosts are supposed to keep track themselves and self-report the number of days a unit is rented as a short-term rental on January 1 of each year.