There is heating & cooling that comes with its own bill so they can genuinely take it off their taxes.
I have been going to a certain massage therapist for several years now. I do not get to go as often as I would love to, although I go a few times a year, & I love the girl I use. Of course, with the pandemic situation, I wasn’t getting massages at all. So it has been well over a year since I have had our massage. I have a couple of chronic health conditions that cause myself and others chronic pain, & occasionally I have flare-ups, so when I go that long without a great deep massage, it is not fun for me. So, not long ago, I decided, this is it. I am getting a massage, & I don’t care about the stupid virus. So, I went to their website, & lo & behold I discovered that our massage therapist was not there anymore! I only knew her first name, so I had our doubts, although I was able to stalk her at her modern location. She had opened her own spa at her house! I went today, & it is attractive; Her fiance put in a separate Heating & Air Conditioning equipment for the space. There is heating & cooling that comes with its own bill so they can genuinely take it off their taxes. There is no commingling of heating & cooling! Also, that is great because the spas tend to use heating more often. They use heating blankets & have little heating equipment to put their towels in. If the little spa did not have separate space & walls plus separate heating, the cooling system in the residing portion of their house would typically be fighting against the heating in the massage rooms. Her spa is great & I wish her the best!