What is the rate for New York City's Income tax? Is it a tax on wages, all income and gain or something in between?

Thanks.

NY City imposes an income tax on residents only (commuters who live out of the city don't pay) - it's a graduated rate that ranges from 2.907% to 3.648% depending on filing status and income. It tops out at the hghest rate if your taxable income is > $90K if married filing jointly or > $50K if filing as single. The income tax applies at the same rate to all types of income, including wages, dividends, capital gains, income from non-NY state and local bonds, etc.