Calculating the occupancy of a room based on the 15 sf / person for Tables and Chairs is based on net area of the room or space. You cannot deduct the presumed area of the tables and chairs in arriving at the new floor area, but can you deduct the assumed area of circulation / exit path under the presumption that the people occupying the the tables cannot simultaneously occupy the path to an exit?
I've asked this question (not in this forum) many times before and always get different answers.
I've asked this question (not in this forum) many times before and always get different answers.