§ 1218. Incorporation of articles twenty-eight and twenty-nine into
local enactments. A local law, ordinance or resolution imposing a tax
pursuant to subpart B of part I of this article shall, except as
otherwise provided in this article, be deemed to have incorporated
therein all of the provisions in articles twenty-eight and twenty-nine
of this chapter and any amendment to the provisions in such articles to
the extent such provisions and amending acts are otherwise applicable to
the taxes imposed under such local law, ordinance or resolution by a
city, county or school district.