NY Tax L § 1321 (2021)
2021 New York Laws TAX - Tax Article 30-A - 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 twenty-four, 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 twenty-four. 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  twenty-four.  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.