Why I would suggest you do it: Hiring a tax professional short cuts many people in building wealth as they often learn strategies from these folks that turn up the heat on their investing strategies.

Also, I don't know what the problem is with heating and cooling in most hotels but I find I can control temperature much more easily in Airbnbs.I suspect that nightly rates for many urban Airbnbs have risen as regulations have reduced competition.

@Alan Asriants On 3 of my 7 properties I am switching rent increases for new heating systems that will have the tenants paying for their own heat.

I also have a no windows open clause while heat runs. 

Leveled house- exterior paint, fresh landscaping, added privacy fence, interior paint, new windows, new mini split heat pump system, painted kitchen cabinets, new counters and hardware, new bathroom vanities and toilets, expoxied baby blue bathtub and tile surround white.

We texted a few times and I found out he is coming here for an emergency repair job on the heat exchangers of the cat unit at a local refinery. 

Most likely radiant floor heating.

I've done roofs, heating systems, monitored fire alarm systems, unit remodels, etc. 

So from my experience in Upstate NY with section 8 as long as it has an over head light, atleast one window that stays up on its own, electrical outlets, heating and smoke alarm and has a door that closes it off it is considered a room. 

Could the tenant reasonably claim they thought "all utilities" were just what they were paying (heat?)