N.Y. General City Law § 25-a: Authorization to impose tax

§ 25-a. Authorization to impose tax.-- In addition to any other taxes,

now authorized by law, any city having a population of one million or

more is hereby authorized and empowered to adopt and amend local laws

imposing a tax on the personal income of residents of such city to be

administered in the manner provided for in this article by the

administrator as defined in section one of the model local law

hereinafter set forth.

The tax authorized by this article may be imposed only if the general

city law authorizes the adoption of a city tax on the earnings of

nonresidents and the city imposing the tax herein authorized also

imposes such tax on the earnings of nonresidents. The rates of such tax

shall be the rates contained in either section three or three-A of the

model local law and such rates may be reduced and increased, provided

that the rates shall not be fixed higher than those contained in section

three-A of such model local law.

The terms of such local law shall be substantially the same as the

following model local law except that:

(a) Any such local law may include a provision for the specific credit

for individuals described in section twenty-five-b of this chapter

effective for any taxable year commencing on or after July first,

nineteen hundred sixty-seven;

(b) Any such local law may be amended to conform it with similar

provisions of article twenty-two of the tax law except insofar as it

relates to nonresidents as presently in effect or as it may be amended;

and

(c) The appendix in such local law may be amended for the purpose of

conforming it with the United States internal revenue code or other

federal laws relating to taxation as presently in effect or as they may

be amended.