In my city, the fools that be, attempted to track down any business transactions that may have been done at restaurants.
For instance, If an audit produced knowledge of business writes offs in a city restaurant, then the city was demanding tax revenue for the business transaction which was signed within city limits even though both parties may have resided outside city limits.
As a result, many firms canceled reservations and conventions within city limits. Thus, creating loss of revenue for the restaurant and hence, by extension loss of taxation revenue to the city.
I think cuomo attempted a similar threat in NYC, once he drove the wealth out of NY.
Cuomo must be concerned now that NYC companies have staff working remotely from their home states of NJ and CT; while under agreements they are subject to NY income tax (because the employer is in NYC), some must be able to change those employees to NJ/CT employees if they have any offices there.