2023 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-seven, 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-six, provided, however, that if, for
any taxable year beginning after two thousand twenty-six, 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.