N.Y. VAT. LAW § 105 : NY Code - Section 105: Business district

Search N.Y. VAT. LAW § 105 : NY Code - Section 105: Business district

The territory contiguous to and including a
  highway  when  within  any six hundred feet along such highway there are
  buildings in use for business or industrial purposes, including but  not
  limited  to  hotels,  banks, or office buildings, railroad stations, and
  public buildings, which occupy at least three hundred feet  of  frontage
  on  one  side  or  three  hundred feet collectively on both sides of the
  highway.