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I like short answers.  You can't get any shorter than that😁

I tried to post a link to it, but realized it was only valid for Checkpoint subscribers, so deleted it.

https://www.irs.gov/pub/irs-tege/rr76-456.pdf

It has to do with charges imposed by the municipal authorities are not taxes, or special assessments, but service fees. could not find the actual ruling, but here is an General Counsel Memorandum 37927 that refers to it https://www.caltax.com/spidellweb/public/editorial/GCM37927.pdf.

I appreciate it very much.