thanks for that.
that's NY city. NY State got sued by a guy from Tennessee back in 2005-ish. NY won and SCOTUS refused to hear the appeal twice.
Here's the city's take - looks like the rule changed they tied the tax to residency requirements ?
https://www.tax.ny.gov/pit/file/nonresident-faqs.htm#nycResidency Requirements
- your domicile is New York City; or
- you have a permanent place of abode there and you spend 184 days or more in the city.
All city residents’ income, no matter where it is earned, is subject to New York City personal income tax.
Nonresidents of New York City are not liable for New York City personal income tax. Look like it doesn't matter if the income is earned in NYC ?
They aggressively pursue people, that claim to move out of NYC.
It’s mostly a “bluff”.
But, a lot of people write a check, just to be rid of it. They know this. It’s evil.