2023 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-six, 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-six. 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-six.  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.