N.Y. General City Law § 3

§ 3. Rate of tax. -- The tax imposed by section two shall be\ndetermined in accordance with the following table:\nIf the city taxable\n income is: The tax is:\nNot over $1,000 0.4 % of the city taxable income\nOver $ 1,000 but not over $ 4 plus 0.6 % of excess over\n $ 3,000 $1,000\nOver $ 3,000 but not over $ 16 plus 0.8 % of excess over\n $ 6,000 $3,000\nOver $ 6,000 but not over $ 40 plus 1.0 % of excess over\n $10,000 $6,000\nOver $10,000 but not over $ 80 plus 1.2 % of excess over\n $15,000 $10,000\nOver $15,000 but not over $140 plus 1.4 % of excess over\n $20,000 $15,000\nOver $20,000 but not over $210 plus 1.6 % of excess over\n $25,000 $20,000\nOver $25,000 but not over $290 plus 1.8 % of excess over\n $30,000 $25,000\nOver $30,000 $380 plus $2.0 % of excess over\n $30,000\n