How do I COA categorize fees for filing state government forms?

The state of MD charges me $300 annually to file a Annual Report/Personal Property Tax Filing form.  For my company, it's just a form where I check a few boxes to state that the company doesn't own personal property.  And all I get for the $300 effort is a web-site status indicating the company is in "Good Standing".  It's not a tax filing handled by Assisted Payroll.  And there's no associated form in TurboTax business.  

Is there a standard COA category / number used for this expense?