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Under the vacancy tax, spaces left vacant for more than 182 days incur a charge of $250 per foot of the building's width, doubling after the second year if not occupied. For example, a storefront with a 25-foot width would face an initial tax of $6,250. Property owners or tenants must file paperwork annually, whether their space is occupied or not. This requirement highlights the need for landlords to stay informed and compliant with city regulations to avoid unnecessary fees.