Section 28-107.2. Definitions

The  following words and terms shall, for the
  purposes of this article and elsewhere in the code,  have  the  meanings
  shown herein.
    CLASS  A  MULTIPLE DWELLING, CLASS B MULTIPLE DWELLING. FURNISHED ROOM
  HOUSE, ROOMING UNIT AND SINGLE ROOM OCCUPANCY. Shall have  the  meanings
  set  forth  in  section 27-2004 of the New York city housing maintenance
  code.
    SINGLE ROOM OCCUPANCY  MULTIPLE  DWELLING.  A  single  room  occupancy
  multiple dwelling means:
    1.  A  "class A multiple dwelling" used in whole or part as a "rooming
  house" or  "furnished  room  house,"  or  for  "single  room  occupancy"
  pursuant to section 248 of the New York state multiple dwelling law;
    2. A "class A multiple dwelling," containing "rooming units"; or
    3. A "class B multiple dwelling."
    Exception:  The term single room occupancy multiple dwelling shall not
  include:
    1. College or school dormitories;
    2. Clubhouses;
    3. Luxury hotels, as such term  is  defined  by  the  commissioner  of
  housing preservation and development; or
    4.  Residences  whose  occupancy is restricted to an institutional use
  such as housing intended for use by the employees of a single company or
  institution;
    5. City-owned multiple dwellings; or
    6. Any multiple dwelling containing fewer than nine "class B" dwelling
  units; used for single room occupancy unless the total  number  of  such
  units  is  more than fifty percent of the total number of dwelling units
  in such multiple dwelling; or
    7. Any multiple dwelling that:
     7.1. Is the subject of a program  approved  by  the  commissioner  of
  housing  preservation  and development and related to the rehabilitation
  of a single room occupancy multiple dwelling or the provision of housing
  for persons of low or moderate income, other than a  program  consisting
  solely of real property tax abatement or tax exemption; and
     7.2.  Has  been  exempted  from the provisions of this article by the
  commissioner of housing preservation and development.