Section 284-B. Local tax on leaded motor fuel by a city of one million or more

(a)  Any city in the state having a population of one million  or  more,  acting  through  its local legislative body, is hereby authorized
  and empowered to adopt and amend local laws imposing in any  such  city,
  an excise tax, at the rate of one cent per gallon, upon motor fuel which
  contains one-half gram or more of tetra ethyl lead, tetra methyl lead or
  any  other  lead  alkyls per gallon, sold within or for sale within such
  city by a distributor.  A tax imposed pursuant to the authority of  this
  section shall be administered and collected by the tax commission in the
  same  manner as the taxes imposed by this article.  Except for paragraph
  (d) of subdivision three of section two hundred eighty-nine-c,  all  the
  provisions  of  this article shall apply with respect to the tax imposed
  pursuant to the authority of this section so far as such provisions  can
  be  made  applicable  to  the  tax  authorized by this section with such
  limitation as set forth in this article and such modification as may  be
  necessary in order to adapt such language to the local tax authorized by
  this section.  The state tax commission is hereby empowered to make such
  provisions  as  it  deems  necessary  for  the  joint administration and
  collection of the state and local taxes imposed and authorized  by  this
  article.    The  comptroller,  after  reserving  the  reimbursement fund
  provided by subdivision two of section two hundred eighty-nine-d of this
  chapter, and after reserving a sum for reasonable costs of the state tax
  commission in administering, collecting and distributing such tax shall,
  on or before the tenth day of each month, pay all taxes collected  under
  this section, to the commissioner of finance of the city of New York for
  the use of such city.
    (b)    A  local  law  imposing taxes pursuant to the authority of this
  section or repealing or suspending such taxes must go into  effect  only
  on  the  first  day  of  a  calendar month.   No such local law shall be
  effective unless a certified copy of such law is  mailed  by  registered
  mail  to the state tax commission at its office in Albany at least sixty
  days prior to the date it is to become  effective.    However,  the  tax
  commission,  by  resolution, may waive and reduce such sixty day minimum
  notice requirement to a mailing of such  certified  copy  by  registered
  mail  within  a  period  of  not  less  than  thirty  days prior to such
  effective date if it deems such action to be consistent with its  duties
  under this section.  Certified copies of any local law described in this
  section  shall also be filed with the city clerk, the secretary of state
  and the state comptroller within five days after the date it is enacted.