N.Y. Comp. Codes R. & Regs. tit. 9 § 10000.2

Current through Register Vol. 46, No. 53, December 31, 2024

Section 10000.2 - Definitions

As used in this regulation, the following terms shall have the following meanings:

(a) Qualified building owner means a building owner whose building entrances, exits and common areas are protected by security officers, registered under article 7-A of the General Business Law, whether or not such security officers are employed directly by the building owner or indirectly through a contractor.

(b) Building means any commercial building under ownership of a qualified building owner that contains at least 500,000 square feet whose entrances, exits and common areas are protected by security officers licensed under article 7-A of the General Business Law.

(c) Security officer means a security guard registered and subject to article 7-A of the General Business Law.

(d) Qualified security officers means security officers who:

(1) are employed in positions which are under a legally binding written agreement, including a service contract between qualified building owners and security contractors, enforceable by employees, that provides for a minimum hourly wage rate of at least $9.50 for the calendar year 2005; $9.85 for the calendar year 2006; and $10.85 for the calendar year 2007 and thereafter; and

(2) have completed the Office of Homeland Security certified security training program as set forth in this section.

(e) Qualified Security Training Program means a program certified by the New York State Office of Homeland Security for residential and commercial building security officers, which is designed to: improve observation, detection and reporting skills; improve coordination with local police, fire and emergency services; provide and improve skills and working knowledge of advanced security technology including surveillance systems and access control procedures; require at least 40 hours of training, including three hours of training devoted to terrorism awareness.

(f) Application means a document issued by the Office of Homeland Security and submitted by a qualified building owner that contains information concerning the Homeland Security, Security Officer Training Tax Credit. Such application shall include, but is not limited to, the following information: the New York State Department of State issued unique identification number of each qualified security officer applied for which the tax credit is being sought and the employment status; the specific work locations; the address and square footage of each eligible building secured by the same qualified security officers; a certification that the employment records remain on file and readily available upon request by the Office of Homeland Security; and any other information necessary to properly evaluate the application.

(g) Complete application means a properly completed and executed application where all questions on the application itself were fully answered by the qualified building owner and that all supporting documents or information required in the application were fully furnished to the Office of Homeland Security to review and approve the application.

(h) Method of transmittal means that all applications containing original forms and supporting documentation must be mailed to the New York State Office of Homeland Security located at 1220 Washington Avenue, Building 7A, 7th Floor, Albany, NY 12242, via a mail carrier service that provides proof of date of mailing.

(i) Filing period means the date specified by the Office of Homeland Security on the tax credit application for credit in the calendar year for which the tax credit is being sought.

(j) Application filing date means date which the application was postmarked by the mail carrier used by applicant regardless of the date the application is received by the Office of Homeland Security, provided that the date is within the filing period specified above.

(k) Untimely application means an application that has been postmarked either before or after the filing period specified.

(l) Certificate of tax credit means a certificate issued by the Office of Homeland Security that states the amount of the security officer tax credit that the building owner has qualified for, based on the office's receipt of the complete application and subject to the process set forth in these rules and regulations. The certificate shall include, but not be limited to the following information and any information necessary: name and address of qualified building owner; certificate serial number; amount of tax credit approved; and the calendar year in which such credit was awarded; and any other information as deemed necessary by the Office of Homeland Security.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 10000.2