[Porsche-O-Phile]

If you or anyone else is living in the structure without a Certificate of Occupancy, your problems are just beginning... The local authorities could (if they wanted to) immediately red-tag the entire dwelling if they determine it was built without required permits. At the very least, they could (and probably would) make your life very miserable (and expensive).

I can't imagine that this would be the case - it sounds like just another money-making racket that's simply specific to rental properties. The C of O is issued after final inspection typically. I'd be REALLY surprised if your place didn't have one. You should verify this.

EDIT: If it is a new "rental tax" of sorts, why couldn't you just have your tenants sign a piece of paper saying that they are "guests" (not tenants), staying in/on the property at your invitation and subject to your rules (not a "least" per se, call it something else). Also saying that any monies paid to you are voluntary and for the purpose of defraying operating costs. Might this allow you to sidestep some of the usually draconian landlord/tenant stuff - not to mention this new fee?