N.Y. General Municipal Law § 957: Definitions

§ 957. Definitions. As used in this article, the following words and

terms shall have the following meanings unless the context shall

indicate another or different meaning or intent:

(a) "Applicant" shall mean the county, city, town or village

submitting an application in the manner authorized by local law for

designation of an area as an empire zone.

(b) "Commissioner" shall mean the commissioner of economic

development.

(c) "Minority-owned business enterprise" shall have the same meaning

as provided in section three hundred ten of the executive law.

(d) "Empire zone" shall mean an area within the state that has been

designated as an empire zone pursuant to this article and:

(i) all empire zones designated under paragraph (i) of subdivision (a)

and subdivision (d) of section nine hundred fifty-eight of this article

shall be referred to as "investment zones" and shall be wholly contained

within up to three distinct and separate contiguous areas; provided,

however, that empire zones designated prior to the enactment of this

paragraph shall identify up to three distinct and separate contiguous

areas, which shall equal up to their total allotted acreage at the time

of designation by January first, two thousand six. Provided however, the

existing zone must include as much designated acreage into the distinct

and separate contiguous areas as possible. Provided, however,

notwithstanding the provisions of paragraphs (i) and (ii) of subdivision

(a) of section nine hundred fifty-eight and subdivision (d) of section

nine hundred fifty-nine of this article a regionally significant project

may be located outside of the investment zone's distinct and separate

contiguous areas, provided such significant project is located within

the zone applicant's municipal boundaries. Provided further however, if

the investment zone is located in a county that does not have a

development zone such significant project may be located within the

county's boundaries. For the purpose of this article a "regionally

significant project" shall mean: a manufacturer projecting the creation

of fifty or more jobs; or an agri-business or high tech or biotech

business making a capital investment of ten million dollars and creating

twenty or more jobs; or a financial or insurance services or

distribution center creating three hundred or more jobs; or a clean

energy research and development enterprise shall be eligible as a

regionally significant project as determined by the local zone

administrative board and commissioner. Other projects may be considered

by the zone designation board;

(ii) all empire zones designated under subdivisions (b) and (c) of

section nine hundred fifty-eight of this article shall be referred to as

"development zones" and shall be wholly contained within up to six

distinct and separate contiguous areas. However, an empire zone located

in more than one county at the time of designation shall be wholly

contained in up to twelve distinct and separate contiguous areas.

Provided, however, that empire zones designated prior to the enactment

of this paragraph shall identify up to six distinct and separate

contiguous areas, which shall equal up to their total allotted acreage

at the time of designation, by January first, two thousand six or in the

case of an empire zone located in more than one county, at the time of

designation shall identify twelve distinct and separate contiguous

areas. Provided however, the existing zone must include as much

designated acreage into the distinct and separate contiguous areas as

possible. Provided, however, a regionally significant project may be

located outside of the development zone's distinct and separate

contiguous areas. For the purpose of this article a "regionally

significant project" shall mean: a manufacturer projecting the creation

of fifty or more jobs; or an agri-business or high tech or biotech

business making a capital investment of ten million dollars and creating

twenty or more jobs; or a financial or insurance services or

distribution center creating three hundred or more jobs; or a clean

energy research and development enterprise shall be eligible as a

regionally significant project as determined by the local zone

administrative board and the commissioner. Other projects may be

considered by the zone designation board;

(iii) provided, however, a zone may apply to add one additional

distinct and separate contiguous area, pursuant to paragraphs (i) and

(ii) of this subdivision, to such zone upon the demonstration of need,

provided, however, such additional distinct and separate contiguous area

shall not result in an empire zone that exceeds the maximum allotted

acreage;

(iv) a "development zone", pursuant to paragraph (ii) of this

subdivision, shall apply, pursuant to subdivisions (a) and (d) of

section nine hundred fifty-eight of this article, to have up to three

distinct and separate contiguous areas defined as "investment zones",

pursuant to this subdivision;

(v) any certified businesses located outside of the empire zone's

distinct and separate contiguous areas, pursuant to this section, shall

be allowed the empire zone benefits until they are decertified; and

(vi) the boundaries that comprise the distinct and separate contiguous

areas in this subdivision must include at least the real property on one

side of a public thoroughfare when such street is used as a boundary. No

boundary shall be constructed as to connect one tax parcel to another

tax parcel by using a thoroughfare's center line, sidewalk or other

similar means of connecting a non-contiguous area to the zone's distinct

and separate contiguous areas.

(e) "Local empire zone administrative board" shall mean the entity

designated by the applicant that is responsible for recommending

business enterprises for certification pursuant to paragraph (iii) of

subdivision (a) of section nine hundred fifty-nine of this article and

for monitoring, evaluating and coordinating all empire zone benefits on

behalf of the applicant. Such entity shall consist of at least six

members, and shall be representative of local businesses, organized

labor, community organizations, financial institutions, local

educational institutions and residents of the empire zone.

(f) "Women-owned business enterprise" shall have the same meaning as

provided in section three hundred ten of the executive law.

(g) "Locally owned business enterprise" shall mean (i) a business firm

in which the total ownership interest held by individuals who are full

time bona fide residents of such zone is more than eighty percent, whose

business activities are conducted in a manner whereby at least fifty

percent of the assets of such firm are located and utilized in such

zone, and at least forty percent of such firm's employees are

principally employed in such zone; or (ii) an agricultural cooperative

established pursuant to section one hundred eleven of the cooperative

corporations law; provided however, for business firms located within

zones designated in a city such individuals shall reside within a

community planning board or within traditional neighborhood boundaries

and provided further however for business firms located within zones

outside of a city such individuals may reside in the county in which the

zone is designated.

(h) "Chief executive" shall mean (i) a county executive or manager of

a county; (ii) in a county not having a county executive or manager, the

chairperson or other presiding officer of the county legislative body;

(iii) a mayor of a city or village, except where a city or village has a

manager, it shall mean such a manager; or (iv) a supervisor of a town,

except where a town has a manager, it shall mean such manager.

(i) "Minority group member" shall have the same meaning as provided in

section three hundred ten of the executive law.

(j) "Targeted employee" shall mean a New York resident who receives

empire zone wages pursuant to subdivision nineteen of section two

hundred ten of the tax law and who is (i) an eligible individual under

the provision of the targeted jobs tax credit (section fifty-one of the

internal revenue code), (ii) eligible for benefits under the provisions

of the job training partnership act (P.L. 97-300, as amended), (iii) a

recipient of public assistance benefits, or (iv) an individual whose

income is below the most recently established poverty rate promulgated

by the United States department of commerce, or a member of a family

whose family income is below the most recently established poverty rate

promulgated by the appropriate federal agency.

An individual who satisfies the criteria set forth in clause (i), (ii)

or (iv) of this subdivision at the time of initial employment in the job

with respect to which the credit is claimed, or who satisfies the

criterion set forth in clause (iii) of this subdivision at such time or

at any time within the previous two years, shall be a targeted employee

so long as such individual continues to receive empire zone wages.

(k) "Single enterprise" means two or more related business enterprises

characterized by an absence of arms length relationships found among

enterprises that are not integrated. Factors to be considered, among

other things, in determining the existence of a single enterprise are

interrelation of operations, common management, centralized control of

labor relations, common ownership and common financial control.

(l) "Zone administrative entity" shall mean a community-based local

development corporation or entity contracting with the local empire zone

board pursuant to paragraph (viii) of subdivision a of section nine

hundred sixty-three of this article or the municipality in which the

zone is located in those instances where the municipality actively

participates in the local administration of the zone program.

(m) "Human resource development" shall mean job preparation and

placement, skills training and education for zone residents and

employees of zone businesses, child and family care services and

facilities, and activities to improve the health benefits and other

benefits provided by zone businesses to their employees.

(n) "Community development projects" shall mean projects sponsored by

not-for-profit organizations which have been approved by the zone board,

which will advance the zone development plan. For purposes described in

subdivision twenty of section two hundred ten, subsection (l) of section

six hundred six, subsection (d) of section fourteen hundred fifty-six

and subdivision (h) of section fifteen hundred eleven of the tax law,

such projects shall be limited to child care programs serving zone

residents and businesses; community development projects in direct

support of economic development and business revitalization activities,

such as commercial revitalization projects; and business development

activities of local development corporations.

(o) "Zone equivalent area" shall mean an area designated as such

pursuant to former subdivision (bb) of section nine hundred fifty-nine

of this article.

(p) "Cost benefit analysis" shall mean, for purposes of paragraph

(iii) of subdivision (a) of section nine hundred fifty-nine of this

article, a method of determining whether to certify a business

enterprise based on the business enterprise's projected job creation

and/or investment in the zone versus the total amount of empire zone tax

benefits the business enterprise will potentially be allowed to use and

have refunded to it and shall be a ratio of at least 10:1 for

manufacturing enterprises and 20:1 for all other business enterprises,

the numerator of which is the sum of (i) the estimated value of all

wages and benefits paid for the first three years of certification to

all existing and projected employees of the business enterprise in the

zone and (ii) the estimated value of capital investments for the first

three years of certification in the zone, and the denominator of which

is the estimated amount of total empire zone tax benefits that may be

used and may be refunded for the first three years of certification.

(r) "Clean energy research and development enterprise" shall mean any

electric generating facility that used pulverized coal technology,

circulating fluidized bed technology or integrated gasification combined

cycle technology and that is capable of capturing carbon dioxide for

sequestration or capable of being retrofitted to capture carbon dioxide

for sequestration.

(s) "Qualified investment project" shall mean a project (i) located

within an empire zone, (ii) at which five hundred or more jobs will be

created, provided such jobs are new to the state and are in addition to

any other jobs previously created by the owner of such project in the

state, and (iii) which will consist of tangible personal property and

other tangible property, including buildings and structural components

of buildings, described in subparagraphs (i), (ii), (iii), (iv) and

clause (A) or (C) of subparagraph (v) of paragraph (b) of subdivision

three of section two hundred ten-B of the tax law, the basis of which

for federal income tax purposes will equal or exceed seven hundred fifty

million dollars. Provided however, the owner of such project does not

employ more than two hundred persons in the state at the time such

project is commenced.

(t) "Significant capital investment project" shall mean a project (i)

located within an empire zone, (ii) which will be either a newly

constructed facility or a newly constructed addition to or expansion of

a qualified investment project, consisting of tangible personal property

and other tangible property, including buildings and structural

components of buildings, described in subparagraphs (i), (ii), (iii),

(iv) and clause (A) or (C) of subparagraph (v) of paragraph (b) of

subdivision three of section two hundred ten-B of the tax law, the basis

of which for federal income tax purposes will equal or exceed seven

hundred fifty million dollars, (iii) which is constructed after the

basis for federal income tax purposes of the property comprising such

qualified investment project equals or exceeds seven hundred fifty

million dollars, and (iv) at which five hundred or more jobs will be

created, provided such jobs are new to the state and are in addition to

any other jobs previously created by the owner of such project in the

state.