2013 New York Consolidated Laws
TAX - Tax
Article 30 - (1300 - 1313) CITY PERSONAL INCOME TAX
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 fifteen,
  and  at  the rates provided for under subsection (b) of section thirteen
  hundred four of this article  for  taxable  years  beginning  after  two
  thousand  fourteen,  provided,  however,  that  if, for any taxable year
  beginning after two thousand fourteen,  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  fifteen,  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.