[wolco2]

This isn't true. The move to the open office was NOT because of a city tax on the number of private offices. For this to be remotely true someone would need to audit each building / floor.

Could you point to a government website with additional information?

[filmgirlcw]

It’s not the only reason. It’s certainly a reason in certain areas. Research B&O tax laws and loopholes and the intricacies therein.