2006 New York Code - 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 nine,
  and at the rates provided for under subsection (b) of  section  thirteen
  hundred  four  of  this  article  for  taxable years beginning after two
  thousand eight,  provided,  however,  that  if,  for  any  taxable  year
  beginning  after  two  thousand  eight,  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 subparagraph (A) of paragraphs
  one, two and three of such subsection (a),
    (2)  for  taxable  years  beginning  before  two thousand nine, a city
  minimum income tax on such residents, and
    (3) 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.