Local Taxes and Fees to operate a Rental Property - which deduction category are they?

[DoGood]

I own a rental property in Oakland, CA where the City of Oakland requires all property owners who rent out their property to file and pay the initial $95.00 Registration Fee to obtain a business tax certificate. An annual tax is also assessed based on annual gross rental income at a rate of $13.95 per $1,000 of gross rental income before the Business Tax Certification is renewed each year. There is also an annual fee paid for the Rent Control program in the City. 

For each of these fees, what tax deduction category do they belong to?

1) Business Tax Certificate - Initial $95 Registration Fee;

2) Business Tax Certificate - Annual tax on gross rental income ($13.95 per $1K of gross rents);

3) Annual fee for Rent Control Program

These fees are necessary to operate a rental property in Oakland.

[Critter-3]

If you don't see a category for the expense you have  then you can make your own at the end of the expenses section.  

[DoGood]

My hope was not to make up my own category because I don't know what category to make up.  I was thinking along the lines of this type of fee and tax is common so there must be a standard category it should go under. Maybe I'm wrong; but hoping that I can attribute it to an acceptable category.

[Mike9241]

look at schedule E and choose a category that the expense would fall into. there is no absolutely correct answer so just do your best.