Yes, thank you for that. But my current query regards whether I can deduct this expense as a direct expense (100% deductible) or must treat it as an indirect expense (deductible only to the extent that the home is used for rental income, i.e. using the ratio of the rented days to the [rental + personal days] sum), which is how the vast majority of expenses for the property are deducted.
I'm thinking that, like other expenses that are exclusive to the rental aspect and not the property's entire usage (e.g. house cleaning between guests), the room occupancy tax could be treated as a direct expense. Perhaps I've answered my own question, but no one appears to be jumping on-board. 🙂
