Look up B&O taxes. There’s often a square footage requirement to it and depending on where you are, there can be a surcharge or additional fee for what they deem distinct workspaces. So if it has a door, that’s a new place. Whereas open and more disparate spaces do not. Again, all of this is extremely dependent on where you operate and can vary based on what type of business you’re in, etc. etc.

I wish I had more direct information. I was informed of this by a tax attorney, when I was complaining about how our shared employer was shifting away from individual offices, which had been a hallmark of the company and corporate culture. He told me that there had been some changes to the local B&O tax law that helped make the argument to to shared/team/open spaces. I did some research and found he was right, though again, the specifics are going to differ depending on where you are, what business you’re in, the size of the business, etc.