Section 1. Meaning of terms

2. Persons subject to tax.
          3. Taxable years to which tax imposed by this local law applies.
          4. Allocation to the city.
          5. Accounting periods and methods.
          7. Withholding of tax on wages.

          8. Returns and payment of tax.
          9. Combined returns and employer's returns.
          10. Time and place for filing returns and paying tax.
          11. Signing of returns and other documents.
          12. Change of residence status during year.
          13. Extensions of time.
          14. Requirements   concerning   returns,  notices,  records  and
                   statements.
          15. Report of change  in  federal  or  New  York  state  taxable
                   income.
          16. Effect  of  invalidity  in  part; inconsistencies with other
                   laws.