Taxable subnames
Open subnames of a name you own. Whoever holds one sets what it is worth and pays tax on that number for as long as they keep it — which is also the price anyone can take it from them at. Nothing can be squatted, and the name resolves through plain ENS.
viem · no SDK
const holder = await client.getEnsAddress({
name: "base.l2beat.eth",
});
// → 0x7099…79C8 — whoever holds it right now