NY Tax L § 1301 (2021)
2021 New York Laws TAX - Tax Article 30 - 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 twenty-four, and at the rates  provided  for  under  subsection  (b)  of section  thirteen  hundred  four  of  this  article  for  taxable  years beginning after two thousand twenty-three, provided, however,  that  if, for  any  taxable  year  beginning  after two thousand twenty-three, 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 subparagraphs  (A)  of  paragraphs one, two and three of such subsection (a),  (2) 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.