(b) The
commissioner may seek and consider any information required to assess a
business's eligibility in the START-UP NY Program.
(1) The following types of businesses are
prohibited from participating in the START-UP NY Program:
(i) Retail and wholesale businesses. Retail
businesses shall include establishments engaged in retailing merchandise,
generally without transformation, and rendering services incidental to the sale
of merchandise. Wholesale businesses shall include establishments engaged in
wholesaling merchandise, generally without transformation, and rendering
services incidental to the sale of merchandise. Merchandise includes the
outputs of agriculture, mining, manufacturing, and certain information
industries, such as publishing.
(ii) Restaurants. Restaurants shall include
establishments that prepare meals, snacks, and beverages to customer order for
immediate on-premises and off-premises consumption. This includes
establishments that provide food and drink only, or various combinations of
seating space, waiter/waitress services and incidental amenities, such as
limited entertainment.
(iii) Real
estate brokers. Real estate brokers shall include establishments that are
engaged in renting or leasing real estate to others; selling, buying, or
renting real estate for others; and providing other real estate related
services, such as appraisal services.
(iv) Law firms or businesses providing legal
services. Law firms or businesses providing legal services shall include
establishments or offices of legal practitioners known as lawyers or attorneys
(i.e., counselors-at-law) primarily engaged in the practice of
law. Establishments in this industry may provide expertise in a range or in
specific areas of law, such as criminal law, corporate law, family and estate
law, patent law, real estate law, or tax law.
(v) Medical or dental practices. Medical and
dental practices shall include establishments that provide health care
services, directly or indirectly, to patients.
(vi) Real estate management companies. Real
estate management companies shall include establishments that are engaged in
managing real estate for others and providing other real estate related
services, such as appraisal services.
(vii) Hospitality. Hospitality-related
businesses shall include establishments that provide lodging or short-term
accommodations for travelers, vacationers, and others. Some provide lodging
only; while others provide meals, laundry services, and recreational
facilities, as well as lodging.
(viii) Finance and financial services.
Finance and financial services businesses shall include establishments that are
primarily engaged in financial transactions, that is, transactions involving
the creation, liquidation, or change in ownership of financial assets, and/or
in facilitating financial transactions.
(ix) Businesses providing personal services.
Businesses providing personal services shall include businesses that provide
personal and laundry services to individuals, households, and businesses.
Services performed include: personal care services; death care services;
laundry and dry cleaning services; and a wide range of other personal services,
such as pet care services, photofinishing services, temporary parking services,
and dating services.
(x) Businesses
providing business administrative or support services, unless such business has
received permission from the commissioner to apply to participate in the
START-UP NY Program upon demonstration that the business would create no fewer
than 100 net new jobs in the tax-free NY area. Businesses providing business
administrative or support services shall include businesses that are engaged in
activities that support the day-to-day operations of other organizations. These
activities include general management, personnel administration, clerical
activities, or cleaning activities.
(xi) Accounting firms or businesses providing
accounting services. Accounting firms or businesses providing accounting
services shall include establishments primarily engaged in providing services,
such as auditing of accounting records, designing accounting systems, preparing
financial statements, developing budgets, preparing tax returns, processing
payrolls, bookkeeping, and billing.
(xii) Businesses providing utilities.
Businesses that provide utilities shall include businesses that provide
electric power, natural gas, steam supply, water supply, and sewage removal
through a permanent infrastructure of lines, mains, and pipes.
(xiii) Businesses engaged in the generation
or distribution of electricity, the distribution of natural gas, or the
production of steam associated with the generation of electricity. Businesses
engaged in the generation or distribution of electricity, the distribution of
natural gas, or the production of steam associated with the generation of
electricity shall include businesses that generate or distribute electric
power, natural gas, or steam supply through a permanent infrastructure of
lines, mains, and pipes.