Renting of immovable property: permissive use arrangements are taxable unless excluded by negative list or exemption rules. Renting of immovable property covers allowing, permitting or granting access, entry, occupation, use or similar facilities in land or buildings, including letting, leasing and licensing, whether or not possession or control is transferred; such arrangements are taxable unless specifically excluded by the negative list or covered by an exemption, and temporary permits or permits to place equipment are taxable absent an express exemption.