2016 New York Laws
TAX - Tax
Article 30 - (Tax) CITY PERSONAL INCOME TAX
1304-B - Additional tax.

  1304-B.  Additional  tax.  (a)  (1)  In addition to any other taxes
  authorized by this article, any  city  imposing  such  taxes  is  hereby
  authorized  and  empowered to adopt and amend local laws imposing in any
  such city for each taxable year beginning after nineteen hundred  ninety
  but  before two thousand eighteen, an additional tax on the city taxable
  income of every city  resident  individual,  estate  and  trust,  to  be
  calculated  for  each taxable year as follows: (i) for each taxable year
  beginning after nineteen hundred  ninety  but  before  nineteen  hundred
  ninety-nine, at the rate of fourteen percent of the sum of the taxes for
  each  such  taxable year determined pursuant to section thirteen hundred
  four and section thirteen hundred four-A of this article; and  (ii)  for
  each  taxable year beginning after nineteen hundred ninety-eight, at the
  rate of fourteen percent of the tax for  such  taxable  year  determined
  pursuant to such section thirteen hundred four.
(2) Notwithstanding paragraph one of this subsection, for each taxable
  year  beginning  after  nineteen  hundred  ninety-nine  but  before  two
  thousand eighteen, any city imposing such additional tax  may  by  local
  law impose such tax at a rate that is less than fourteen percent and may
  impose  such  tax at more than one rate depending upon the filing status
  and city taxable income of such  city  resident  individual,  estate  or
  trust.
(3)  A  local law enacted pursuant to paragraph two of this subsection
  shall be applicable with respect to any taxable year only if it has been
  enacted on or before July thirty-first of such year. A certified copy of
  such local law shall be mailed by registered mail to the  department  at
  its  office in Albany within fifteen days of its enactment. However, the
  department may allow additional time  for  such  certified  copy  to  be
  mailed  if  it  deems such action to be consistent with its duties under
  this article.
(b) The additional tax imposed  pursuant  to  the  authority  of  this
  section   shall  be  administered,  collected  and  distributed  by  the
  commissioner of taxation and finance in the same  manner  as  the  other
  taxes  imposed pursuant to the authority of this article, and all of the
  provisions of this article, including section thirteen  hundred  ten  of
  this  article,  shall  apply  to  the  additional tax authorized by this
  section.