§ 1340. Authorization to impose tax. (a) In addition to any other\ntaxes, now authorized by law, any city having a population of more than\none hundred ninety thousand but less than two hundred fifteen thousand\ninhabitants, determined in accordance with the 1980 federal census, is\nhereby authorized and empowered to adopt and amend local laws imposing a\ntax on the earnings of nonresidents of such city to be administered in\nthe manner provided for in this article by the commissioner.\n The tax authorized by this article may be imposed only if the city\nimposing the tax herein authorized also imposes a city income tax\nsurcharge on its residents. The rates of such tax shall be the rates\ncontained in section two of the model local law.\n (b) (i) A local law enacted pursuant to the authority of this section\nshall go into effect on the first day of January, nineteen hundred\neighty-four and shall apply to taxable years beginning on or after such\ndate and before two thousand twenty-eight. Provided, however, no such\nlocal law shall 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 such commissioner's office in Albany by such date. (ii)\nIf the requirements of the preceding sentence are not met, a local law\nenacted pursuant to the authority of this section shall go into effect\non the first day of the next succeeding January and shall apply to\ntaxable years beginning on or after such date and before two thousand\ntwenty-eight. Provided, however, no such local law shall be so effective\nunless such local law is enacted at least ninety days prior to the date\nit is to become effective and unless a certified copy of such local law\nis mailed by registered or certified mail to the commissioner at such\ncommissioner's office in Albany by such date. However, the commissioner\nmay waive and reduce such ninety day minimum requirements within a\nperiod of not less than thirty days prior to such effective date if such\ncommissioner deems such action to be consistent with such commissioner's\nduties under this article. (iii) Any amendment of such a local law\nenacted pursuant to the authority of the section, which changes the rate\nof the income tax surcharge on residents, shall take effect on the first\nday of January in the year in which such amendment is enacted and shall\napply to taxable years beginning on or after such date, if such\namendment is enacted on or before July thirty-first of the year in which\nit is to take effect and a certified copy of such amendment is mailed by\nregistered or certified mail to the commissioner at the commissioner's\noffice in Albany by such date. (iv) If the requirements of paragraph\n(iii) of this subsection are not met, the amendment of such local law\nshall go into effect on the first day of the next succeeding January and\nshall apply to taxable years beginning on or after such date, provided\nthat no such amendment shall take effect unless it is enacted at least\nninety days prior to the date it is to become effective and a certified\ncopy thereof is mailed by registered or certified mail to the\ncommissioner at the commissioner's office in Albany by such date.\n (c) The terms of such local law shall be substantially the same as the\nfollowing model local law.\n EARNINGS TAX ON NONRESIDENTS\n Model Local Law\nSection 1. Meaning of terms.\n 2. Persons subject to tax.\n 3. Taxable years to which tax imposed by this local law\n applies.\n 4. Allocation to the city.\n 5. Accounting periods and methods.\n 7. Withholding of tax on wages.\n 8. Returns and payment of tax.\n 9. Combined returns and employer's returns.\n 10. Time and place for filing returns and paying tax.\n 11. Signing of return
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