N.Y.C. Admin. Code § 11-669: § 11-669 Taxable years to which taxes apply.

The taxes imposed by this subchapter are imposed for each taxable year or period beginning with taxable years or periods ending in or with the calendar year nineteen hundred sixty-six. Notwithstanding the foregoing, no tax shall be imposed pursuant to this subchapter for any taxable year or period ending after December thirty-first, nineteen hundred eighty-eight.