Business groups are urging politicians to drop plans to cut rates relief for firms with empty commercial premises.
The SNP proposal, which finishes its passage through Holyrood this week, would increase the burden on companies by £18 million a year, according to the Confederation of British Industry (CBI) in Scotland.
The Scottish Government said legislation on the issue is just one part of a plan to support town centres and that rates relief will remain more "generous" than in England.
CBI Scotland director Iain McMillan disagreed and said: "This increase in taxation will make it more expensive for firms to invest and create jobs and is simply the wrong approach.
"Far from being an incentive to encourage the use of empty properties, for many firms this tax rise feels more like a stick than a carrot. After all, commercial premises are rarely left empty on purpose as they do not generate an income. Ultimately this proposal remains a tax on distress."
The CBI released statements from a range of organisations supporting its position.
David Melhuish, director of the Scottish Property Federation, said: "Increasing further empty property rates costs is a major blow to businesses and investors. This will lead to further administrations as landlords struggle to pay an 80% increase in their vacant rates costs and will put pressure on ratepayers who cannot sub-let or dispose of unwanted property assets.
"The increase in vacancy costs is also another deterrent to new commercial development. This is a dangerous tax rise at exactly the wrong time in the economic cycle."
Opposition to the government plan also came from the Scottish Chambers of Commerce, Scottish Retail Consortium, the Business Centre Association, the British Council of Shopping Centres and Scottish Land & Estates.
MSPs will vote on the third and final stage of the Local Government Finance (Unoccupied Properties) (Scotland) Bill on Wednesday.