I mean, paying to sue a massive company that definitely has more (and probably better) attorneys than we do in order to collect a few thousand dollars more a year in sales tax isn't necessarily the best use of city funds. If we were a bigger city, it would make more sense, but it would take us years just for the taxes to cover what we'd spend in attorneys fees and staff time. I don't like that that's the reality, but I can see why the idea isn't popular.
Also, the police aren't involved in regulating short-term rentals. I'm no fan of cops, but this is entirely civil and they have no part in this particular issue.