N.Y. Tax Law § 1231: Certain restrictions against double taxation

§ 1231. Certain restrictions against double taxation. Except as

expressly otherwise provided in this article, nothing in this article

shall limit or prevent the imposition of a tax on gross income or a tax

on gross receipts of persons, firms and corporations doing business in

any city with a population of one million or more. No such person, firm

or corporation, however, shall be subject to the imposition under the

provisions of this article of more than one tax by any such city on

gross income or gross receipts for the privilege of doing business.