Deductable? City now imposes Rental Permit Fee

[Mike Jones]

Any one care to share what you might know about whether a City imposed Rental Permit Fee of $94.00 is deductible and if so, what category?

It's basically a self inspection sheet verifying the basics like smoke detectors, etc., I fill it out and send back to them with a $94 check for each of my rentals in that city.