Palace Co. v. State

OPINION OF THE COURT

Casey, J.

Petitioners, the owners of hotels located in midtown Manhattan in New York City, applied for certification as eligible facilities to participate in the State Job Incentive Program pursuant to former Commerce Law article 4-A. Prior to 1979 hotels were excluded from participation in the program, but *43in 1979 former Commerce Law § 118 (b) (1) was amended to include "a hotel, motel or other resort facility offering overnight accommodations and which are utilized for the encouragement, stimulation or promotion of tourist, travel, resort or vacation business * * *. A…