If such a thing were passed, could I hypothetically go work in my next door neighbor's spare bedroom (and he in mine) to avoid it?
I understand the motivation. But if the shift to WFH is expected to be permanent, or at least part of the shift is permanent, then either A) due to reduced traffic, (some of) those sandwich shops *will* eventually have to close, or B) you're stuck subsidizing them forever. Temporarily taxing (right, how often does _that_ happen) people WFH to shore them up will only delay the inevitable.