Cool. So then people who buy condos for investment will have to choose between paying the non-occupancy tax or putting their money in property that isn't encumbered by those regulations. Accordingly the price of condos in buildings with such regulations should fall.

Alternatively, if a city council has the votes to implement a non-occupancy tax, they may have the votes to nullify HOA clauses that forbid renting. Or levy additional taxes on such HOAs. Since it's the HOA that's forbidding renting, the HOA should foot the bill for the non-occupancy tax, not the owner of the unit.

It's fairly common to include HOA dues and fees in the rent when renting out a condo.