N.Y. General City Model Law § 2
Notwithstanding any provision of law to the contrary, any city having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing for any such city a tax on unincorporated businesses. The terms of such local law shall be, substantially, as follows except that any such local law may be amended for the purpose of conforming it with similar provisions of article twenty-three of the tax law as presently in effect or as it may be amended and except that the appendix in any such local law may be amended for the purpose of conforming it with the United States internal revenue code or other federal laws relating to taxation as presently in effect or as they may be amended;
N.Y. General City Model Law § 2