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Commercial landlords in many parts of San Francisco have to make sure their properties are leased — and not just because they miss out on rent if they don’t. In many areas within the city, there’s a Commercial Vacancy Tax for empty storefronts.
The tax was passed by voters in 2020 and paused during the pandemic, but the California city resumed collection in 2022. The purpose was to fill commercial spaces and ensure landlords weren’t being greedy at the expense of neighborhoods and small business entrepreneurs…