N.Y. ACA Law § 21.01

§ 21.01. Special definitions. As used or referred to in this article,\nall terms shall have the meanings set forth in section 20.03 of this\nchapter, except that the following terms shall have the following\nmeanings:\n 1. "City" shall mean the city of New York.\n 2. "Mayor" shall mean the mayor of the city.\n 3. "Participating cultural institution" shall mean any person formed\nother than for profit which operates or makes available a cultural\nfacility in the city, including but not limited to museums, performing\narts centers, public television and radio stations, theaters,\nauditoriums, libraries, exhibition, performance and rehearsal space,\ngalleries, artists' and dancers' studios, recording studios, and\nrecreational, educational, office, living, parking, restaurant, retail\nor storage space related to any of the foregoing. The decision of the\ntrust in determining that a person is a participating cultural\ninstitution shall be final and conclusive. The annual average admissions\nof each person which would itself qualify as a participating cultural\ninstitution and which leases or licenses space in a performing arts\ncenter from another participating cultural institution (the "lessor")\nshall be attributed to the lessor for purposes of this article and\narticle twenty of this chapter.\n 4. "Trust for cultural resources" or "trust" shall mean the trust for\ncultural resources of the city of New York created by this article.\n