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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 29
Taxes Authorized For Cities, Counties and School Districts
PART 2
Limitations On Authority and Exemptions
SUBPART B
Taxes Administered By Cities, Counties and School Districts
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SECTION 1230
Exempt organizations
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SUBPART B
Taxes Administered By Cities, Counties and School Districts
This entry was published on 2014-09-22
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SECTION 1231
Certain restrictions against double taxation
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 2, SUBPART B
§ 1231. Certain restrictions against double taxation. Except as
expressly otherwise provided in this article, nothing in this article
shall limit or prevent the imposition of a tax on gross income or a tax
on gross receipts of persons, firms and corporations doing business in
any city with a population of one million or more. No such person, firm
or corporation, however, shall be subject to the imposition under the
provisions of this article of more than one tax by any such city on
gross income or gross receipts for the privilege of doing business.