are you OK with charging apartment renters property tax in addition to the landlord?
On a more serious note, I think tax is a terrible solution. Who is going to value all of these use rights, restrictions, and options on an ongoing basis. Why punish everyone with any kind of good faith contract to deal with an extremely niche issue, which may not even be a problem.
Seems like the current solution is best. If someone is bothered, they can complain and the AG investigates. If someone is engaging in anticompetitive action, they get fined. It amounts to the same thing without screwing everyone over.