Our building has multiple first floor stores/restaurants/gym - and post Covid our rental agreements stipulate an average daily occupancy threshold; with a penal

Our building has multiple first floor stores/restaurants/gym - and post Covid our rental agreements stipulate an average daily occupancy threshold; with a penalty/incentive program based on failing or exceeding that threshold as it is part of the agreements set up with the retailers. There are business tax deductions for on-site workers like utilities, maintenance, office supplies, property insurance, etc. Additionally, there are tax situations - Schaad v. Alder in Ohio for example - where municipalities receive or lose income based on the location of remote workers. In that specific case the municipality where the remote employee actually worked received no income while the municipality where the office existed did.