 Until 1999, New York City had a commuter tax, and there are periodic calls for its reinstatement.A commuter tax in New York City would have to have support from the State Legislature in order for reinstatement, and since the majority of state legislators represent people who do not live in New York City, the tax tends to be unpopular.While the city of New York is barred from charging its own commuter tax, the state of New York does impose an income tax on non-residents that work in the state.