It can get pretty expensive what would anyone suggest or should I write the lease so that the next tenant depending on time of year should I do not include a specific utility and adjust my rent because of it ? 

I am starting the legal process as we speak and depending how many more we can make this a class action law suit. 

But it will depend upon how much you really need that $140k in cash flow right now.   

It really depends on your bigger picture and also what you are hoping to accomplish in the future.

Since I'm not a lawyer, there might be a specific reason, depending on your situation, why that might be useful.On the other hand, I've seen crazy large structures for small portfolios, and there are many attorneys willing to charge you for the help of setting them up. 

I agree with @Aaron Zimmerman—setting up your chart of accounts to align with Schedule E/1040 or 1065, depending on your type of entity, will again take some of the heavy lifting come tax time.

I personally think it really depends on how much value will it add to the property and if the town will allow it. 

What I am saying is the tax bill for you could be wildly different depending on how long your partner has owned this property and how much depreciation they have taken.  

As a CPA, it's very client dependent.

Florida has some strong rental areas, but things like insurance, taxes, and property management can vary a lot depending on the city.If you ever want to compare notes or chat about market trends, happy to share what I’ve seen!