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Re:Dell goes back on WFH pledge, forces employees to come ba... by smugma on Monday May 15, 2023 @03:40PM (#35953431)
SF has a Commercial Vacancy Tax, for properties unoccupied for 182+ days a year.

My guess is that it is not well-defined and therefore generates minimal revenue. I also can't tell if this applies to office buildings or is more for street level commercial real estate.

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