Section 1340. Authorization to impose tax

Section 1. Meaning of terms

Section 2. Persons subject to tax

Section 3. Taxable years to which tax imposed by this local law applies

Section 4. Allocation to the city

Section 5. Accounting periods and methods

Section 7. Withholding of tax on wages

Section 8. Returns and payment of tax

Section 9. Combined returns and employer's returns

Section 10. Time and place for filing returns and paying tax

Section 11. Signing of returns and other documents

Section 12. Change of residence status during year

Section 13. Extensions of time

Section 14. Requirements concerning returns, notices, records and statements

Section 15. Report of change in federal or New York state taxable income

Section 16. Effect of invalidity in part; inconsistencies with other laws

Section 1341. Withholding requirement

Section 1342. Administrative provisions

Section 1343. Deposit and disposition of revenues