(b) Any local law imposing the filing fee authorized by this section shall provide that every partnership having any income derived from city sources, determined in accordance with the applicable rules of section six hundred thirty-one of this chapter as in the case of a state nonresident individual (except that in making such determination any references in such section to "New York source" or "New York sources" shall be read as references to "New York city source" or "New York city sources" and any references in such section to "this state" or "the state" shall be read as references to "this city" or "the city"), shall make a return for the taxable year setting forth all items of income, gain, loss and deduction and such other pertinent information as the commissioner may by regulations and instructions prescribe. Such return shall be filed on or before the fifteenth day of the fourth month following the close of each taxable year except that the due date for the return of a partnership consisting entirely of nonresident aliens shall be the date prescribed for the filing of its federal partnership return for the taxable year. For purposes of this subsection, "taxable year" means a year or a period which would be a taxable year of the partnership if it were subject to the taxes imposed under the authority of this article.

(c) Except as otherwise provided in this section, any filing fee imposed pursuant to the authority of this section shall be administered and collected by the commissioner in the same manner as the filing fee imposed by paragraph three of subsection (c) of section six hundred fifty-eight of this chapter, and shall be deposited and disposed of in the same manner as taxes pursuant to the provisions of section thirteen hundred thirteen of this article.

(d) Any local law imposing the filing fee authorized by this section shall apply to taxable years beginning on or after the ninetieth day after the effective date of this section.