N.Y.
Tax Law Section 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-six, 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 § 1323 (Net state tax)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-six. 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-six. 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 22 (Personal Income Tax)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.
Source:
Section 1321 — Authority to impose city income tax surcharge, https://www.nysenate.gov/legislation/laws/TAX/1321 (updated Jul. 7, 2023; accessed Dec. 21, 2024).
