(a) There is hereby imposed on every building containing housing accommodations subject to these regulations a fee of $3 per controlled housing accommodation. For the purposes of this section, the number of controlled housing accommodations is the number of such accommodations shown on the report form R-23 filed by the landlord or, if no such report was filed, as otherwise shown on the records of the Office of Rent Control, less the number of units for which decontrol orders were issued, or reports of decontrol properly filed pursuant to section 2203.2 of this Title, on or before October 1, 1972.

(b) Notwithstanding any other provision of these regulations, if the fee prescribed by this section is not paid on or before December 1, 1972 (or, if a bill for such fee is mailed to the landlord after November 15, 1972, within 17 days of the date of mailing), no increase pursuant to section 2201.6 of this Title in the maximum rent collectible from a tenant shall take effect with respect to any housing accommodation in the building until three months after payment of the fee.

(c) This section shall not apply to any building with eight or fewer housing accommodations if such building was owner-occupied on October 1, 1972.