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SECTION 1301
Authority to impose taxes
Tax (TAX) CHAPTER 60, ARTICLE 30
§ 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.