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SECTION 1321
Authority to impose city income tax surcharge
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 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-four, 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-four. 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-four. 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.