The IRS issued Notice 2021-25 clarifying what they mean by a restaurant: basically, any food establishment or a caterer.“... a business that prepares and sells food or beverages to retail customers for immediate consumption, regardless of whether the food or beverages are consumed on the business’s premises.

Also, I should point out that your official measurement of water consumption (feeling) won't hold up in any court. 

The amount billed to the resident is not the same each month using RUBS, instead the resident's bill fluctuates based on total building consumption.

Lower Rents vs Water Sub-meteringBased on our 20 plus years of sub-metering multi-tenant properties: Water and sewer consumption is 25 to 35% less when residents are responsible for their own water use.

As long as you are consistent with your consumption of knowledge it will get easier and become second nature.

Between the 8 people on the property, the total electric consumption for washing machine averages $0.59 per month, and electricity for  the electric clothes dryer averages $8.77 per month. 

This should drop the total consumption by around 30% right away because now it’s being tracked.

Then, calculate any excess gas usage based on actual consumption, taking into account the gas range/stove usage in one unit.

If you own a commercial property, I would bet that you have been trying to find ways to reduce your expenses to improve your bottom line and you’ve been experiencing high energy costs. 40% of a building’s total energy consumption can be related to the HVAC system according to the U.S.

But as long as we have an economy based on consumption I don’t see anything stoping those places from getting even richer.