1.   As part of the plan, Giuliani proposed lifting the commercial rent tax for new leases or renewals in older buildings.

2.   Commercial rents are falling for the first time in a decade.

3.   Commercial rents in Tokyo are still three times higher than in New York.

4.   Cohen said that commercial rents remained strong even as the prices of properties fluctuated in response to activity in financial markets.

5.   Commercial rents are falling.

6.   Finally, the mayor outlined tax cuts on commercial rents and hotel occupancy, plus an income tax credit proposal that would have widespread appeal.

7.   He demanded that the money come from the general budget, instead of from commercial rent tax revenue, as Giuliani had proposed.

8.   In promoting his plans to reduce the commercial rent tax, the mayor used an illustration of a rotund man in an apron tossing pizza dough.

9.   In recent years, the mayor and the council have also cut the commercial rent tax and a tax on the earnings of unincorporated businesses.

10.   Inexpensive commercial rents have been a blessing, too.