2006 New York Code - Minimum Requirements.

 
    §  27-922.3  Minimum  requirements.  a.  The  number  of water closets
  required for any specified place of public assembly shall be  as  listed
  in Table 16-1.
 
                                 TABLE 16-1
 
  Number of Persons     Number of Water Closets   Number of Water Closets
                              for Men                    for Women
      1-150{a}                 1                           2
      151-300                  2                           4
      301-450                  3                           6
    Note for Table 16-1:
    {a}  The requirements for the number of water closets for occupancy by
  150 persons or less shall not apply to bars except that there  shall  be
  at  least  one  water  closet  for men and at least one water closet for
  women or an equivalent number of unisex bathrooms.
 
    For occupancy by more than 450  persons,  there  shall  be  one  water
  closet  for  men and two water closets for women for each additional 300
  persons.  The population used to determine the number of  water  closets
  required  shall  be  based  on the number of people to occupy the space;
  provided, however, that in no case shall the population be  deemed  less
  than that determined by allowing one hundred and twenty-five square feet
  of floor area per person.
    b.  Urinals  may be provided in bathrooms in lieu of water closets but
  the number shall not exceed fifty percent  of  the  required  number  of
  water closets.
    c.  Unisex bathrooms may be provided in lieu of separate bathrooms for
  men and women.
    d. This section is only intended to change  the  ratio  of  men's  and
  women's  water  closets required under title 27 of this code as provided
  herein, and is not intended to require more than one  water  closet  per
  fifty  persons  for  occupancy  by 450 persons or less, or more than one
  water closet per one hundred persons for  occupancy  by  more  than  450
  persons.