N.Y. Tax Law § 1321 — Authority to impose city income tax surcharge

§ 1321. Authority to impose city income tax surcharge. (a) General.\nNotwithstanding any other provision of law to the contrary, but subject\nto the limitations and conditions set forth in this article, any city in\nthis state having a population of more than one hundred eighty thousand\nbut less than two hundred fifteen thousand inhabitants, acting through\nits local legislative body, is hereby authorized and empowered to adopt\nand amend local laws imposing in any such city, for taxable years\nbeginning after nineteen hundred eighty-three and before two thousand\ntwenty-eight, a city income tax surcharge on residents of such city at a\nrate not to exceed nineteen and one-quarter percent of the net state tax\nas defined in section thirteen hundred twenty-three of this article,\nsuch city income tax surcharge to be administered, collected and\ndistributed by the commissioner as provided for in this article.\n (b) Earnings tax on nonresidents requirement. The city income tax\nsurcharge authorized by this article may be imposed only if this chapter\nauthorizes the adoption of a city tax on the earnings of nonresidents\nand the city imposing the tax authorized by this article also imposes\nsuch tax on the earnings of nonresidents.\n (c) Effectiveness of local law and filing with commissioner. (i) A\nlocal law enacted pursuant to the authority of this section shall go\ninto effect on the first day of January, nineteen hundred eighty-four\nand shall apply to taxable years beginning on or after such date and\nbefore two thousand twenty-eight. Provided, however, no such local law\nshall be so effective unless such local law is enacted by July\nthirty-first, nineteen hundred eighty-four and unless a certified copy\nof such local law is mailed by registered or certified mail to the\ncommissioner at the commissioner's office in Albany by such date. (ii)\nIf the requirements of paragraph (i) of this subsection are not met, a\nlocal law enacted pursuant to the authority of this section shall go\ninto effect on the first day of the next succeeding January and shall\napply to taxable years beginning on or after such date and before two\nthousand twenty-eight. Provided, however, no such local law shall be so\neffective unless such local law is enacted at least ninety days prior to\nthe date it is to become effective and unless a certified copy of such\nlocal law is mailed by registered or certified mail to the commissioner\nat such commissioner's office in Albany by such date. However, the\ncommissioner may waive and reduce such ninety day minimum requirements\nwithin a period of not less than thirty days prior to such effective\ndate if such commissioner deems such action to be consistent with such\ncommissioner's duties under this article. (iii) Any amendment of such a\nlocal law enacted pursuant to the authority of this section, which\nchanges the rate of the income tax surcharge on residents, shall take\neffect on the first day of January in the year in which such amendment\nis enacted and shall apply to taxable years beginning on or after such\ndate, if such amendment is enacted on or before July thirty-first of the\nyear in which it is to take effect and a certified copy of such\namendment is mailed by registered or certified mail to the commissioner\nat the commissioner's office in Albany by such date. (iv) If the\nrequirements of paragraph (iii) of this subsection are not met, the\namendment of such local law shall go into effect on the first day of the\nnext succeeding January and shall apply to taxable years beginning on or\nafter such date, provided that no such amendment shall take effect\nunless it is enacted at least ninety days prior to the date it is to\nbecome effective and a certified copy thereof is mailed by registered or\ncertified mail to the commissioner at the commissioner's office in\nAlbany by such date. (v) Any amendment to the provisions of article\ntwenty-two of this chapter to the extent that such amendment is\napplicable to the city income tax surcharge imposed under such local\nlaw, shall be deemed to have been incorporated in the analogous\nprovision or provisions of such local law.\n (d) Filing of local law with others. Certified copies of such local\nlaw shall also be filed with the clerk of the city wherein the tax is\nimposed, the secretary of state and the state comptroller within thirty\ndays of the date of enactment.\n