N.Y. Tax Law § 1301: Authority to impose taxes

§ 1301. Authority to impose taxes. (a) Notwithstanding any other

provision of law to the contrary, any city in this state having a

population of one million or more inhabitants, acting through its local

legislative body, is hereby authorized and empowered to adopt and amend

local laws imposing in any such city, for taxable years beginning after

nineteen hundred seventy-five:

(1) a tax on the personal income of residents of such city, at the

rates provided for under subsection (a) of section thirteen hundred four

of this article for taxable years beginning before two thousand thirty,

and at the rates provided for under subsection (b) of section thirteen

hundred four of this article for taxable years beginning after two

thousand twenty-nine, provided, however, that if, for any taxable year

beginning after two thousand twenty-nine, the rates set forth in such

subsection (b) are rendered inapplicable and the rates set forth in such

subsection (a) are rendered applicable, then the tax for such taxable

year shall be at the rates provided under subparagraphs (A) of

paragraphs one, two and three of such subsection (a),

(2) for taxable years beginning after nineteen hundred seventy-six, a

separate tax on the ordinary income portion of lump sum distributions of

such residents, at the rates provided for herein, such taxes to be

administered, collected and distributed by the commissioner as provided

for in this article.

(b) All the provisions of the local laws imposing the taxes authorized

by this article shall be identical to the corresponding provisions of

article twenty-two of this chapter, except as to rate and except as

otherwise provided in this article, so far as the provisions of such

article twenty-two can be made applicable to the taxes authorized, with

such limitations and modifications as may be necessary in order to adapt

such language to the city income taxes authorized by this article.

(d) A local law enacted pursuant to the authority of this section or

repealing or suspending such taxes shall go into effect on the first day

of January, nineteen hundred seventy-six and shall apply to taxable

years beginning on or after such date. No such local law shall be

effective unless a certified copy of such local law is mailed by

registered or certified mail to the commissioner at the commissioner's

office in Albany at least fifteen days prior to the date it is to become

effective. However, the commissioner may waive and reduce such

fifteen-day minimum notice requirement to a mailing of such certified

copy by registered or certified mail within such period as the

commissioner deems such action to be consistent with the commissioner's

duties under this article. Any amendment to the provisions of article

twenty-two of this chapter to the extent that such amendment is

applicable to the taxes imposed under such local law, shall be deemed to

have been incorporated in the analogous provision or provisions of such

local law.

(e) Certified copies of such local law shall also be filed with the

clerk of the city wherein the tax is imposed, the secretary of state and

the state comptroller prior to the effective date of such enactment.