2012 New York Consolidated Laws
TAX - Tax
Article 30-A - (1320 - 1333) CITY INCOME TAX SURCHARGE
1321 - Authority to impose city income tax surcharge.

 
    §  1321.  Authority to impose city income tax surcharge.  (a) General.
  Notwithstanding any other provision of law to the contrary, but  subject
  to the limitations and conditions set forth in this article, any city in
  this  state having a population of more than one hundred eighty thousand
  but less than two hundred fifteen thousand 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 eighty-three and before two thousand
  fourteen, a city income tax surcharge on residents of  such  city  at  a
  rate not to exceed nineteen and one-quarter percent of the net state tax
  as  defined  in  section  thirteen hundred twenty-three of this article,
  such city  income  tax  surcharge  to  be  administered,  collected  and
  distributed by the commissioner as provided for in this article.
    (b)  Earnings  tax  on  nonresidents  requirement. The city income tax
  surcharge authorized by this article may be imposed only if this chapter
  authorizes the adoption of a city tax on the  earnings  of  nonresidents
  and  the  city  imposing the tax authorized by this article also imposes
  such tax on the earnings of nonresidents.
    (c) Effectiveness of local law and filing  with  commissioner.  (i)  A
  local  law  enacted  pursuant  to the authority of this section shall go
  into effect on the first day of January,  nineteen  hundred  eighty-four
  and  shall  apply  to  taxable years beginning on or after such date and
  before two thousand fourteen. Provided, however, no such local law shall
  be so effective unless such local law is enacted by  July  thirty-first,
  nineteen  hundred  eighty-four and 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 by such date. (ii) If  the  requirements
  of  paragraph  (i)  of  this subsection are not met, a local law enacted
  pursuant to the authority of this section shall go into  effect  on  the
  first  day  of  the  next  succeeding January and shall apply to taxable
  years beginning on or after such date and before two thousand  fourteen.
  Provided,  however,  no such local law shall be so effective unless such
  local law is enacted at least ninety days prior to the  date  it  is  to
  become effective and unless a certified copy of such local law is mailed
  by   registered   or   certified   mail  to  the  commissioner  at  such
  commissioner's office in Albany by such date. However, the  commissioner
  may  waive  and  reduce  such  ninety  day minimum requirements within a
  period of not less than thirty days prior to such effective date if such
  commissioner deems such action to be consistent with such commissioner's
  duties under this article. (iii) Any  amendment  of  such  a  local  law
  enacted  pursuant  to  the  authority of this section, which changes the
  rate of the income tax surcharge on residents, shall take effect on  the
  first  day of January in the year in which such amendment is enacted and
  shall apply to taxable years beginning on or after such  date,  if  such
  amendment is enacted on or before July thirty-first of the year in which
  it is to take effect and a certified copy of such amendment is mailed by
  registered or certified mail to the commissioner at his or her office in
  Albany by such date. (iv) If the requirements of paragraph (iii) of this
  subsection  are  not  met, the amendment of such local law shall go into
  effect on the first day of the next succeeding January and  shall  apply
  to  taxable years beginning on or after such date, provided that no such
  amendment shall take effect unless it is enacted at  least  ninety  days
  prior to the date it is to become effective and a certified copy thereof
  is  mailed by registered or certified mail to the commissioner at his or
  her office in Albany by such date. (v) Any amendment to  the  provisions
  of  article twenty-two of this chapter to the extent that such amendment
  is applicable to the city income tax surcharge imposed under such  local

  law,  shall  be  deemed  to  have  been  incorporated  in  the analogous
  provision or provisions of such local law.
    (d)  Filing  of  local law with others. 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 within thirty
  days of the date of enactment.