If your tenant pays any of your expenses (e.g. maintenance 2 fees, real property taxes, repairs, etc.) for which you are legally responsible, these payments are considered to be rental income and must be reported.
However, amounts the tenant pays towards expenses for which the tenant is liable (e.g. electricity bills, telephone bills, and other bills incurred by the tenant rather than by you) are not considered rental income and therefore are not included in your income subject to the general excise and transient accommodations taxes.