More often than not, this would be paid for by the Landlord, but it really depends on the circumstances. If you are negotiating a new lease, this would usually be part of a build out allowance. If the build out allowance is being ammortized into the lease, then you will be paying for it over time as part of your rent. In this current tenant friendly market, you should be able to get this paid for by the Landlord. If you are having trouble negotiating with the Landlord, find another alternative location. Without an alternative, you will have much less power in the negotiations. I hope this helps.
Mar 2, 2012