Nothing to do with taxes, it could more accurately be called “Additional Profit Fee” or even “Yearly Executive Bonus Fee.”
If they wanted they could put a $10.00 “Tower Maintenance Fee” and a $15.00 “Internet Access Fee” in that same section.
They call it “Adminustrative Fee” and put it in the taxes section for the sole purpose of misleading you into thinking it’s a required, third-party fee (it isn’t) that doesn’t actually go directly into their own pocket (it does). Yes, it’s deceptive, but completely legal.