N.Y.C. Admin. Code § 28-401.18: § 28-401.18 New York city location required.

Except as otherwise noted for a particular license, the holder of a license, other than an employee of a city agency, shall have or be employed by a business entity that has an established place dedicated to the licensee's business with an address within the city of New York at which such person can be contacted by the public and the department by mail, telephone, electronic mail or other modes of communication during usual business hours. A post office box or virtual office is not acceptable.