Title YTS, Yonkers income tax surcharge

§ 15-100. Persons subject to tax surcharge.\n A. General. The City of Yonkers income tax surcharge imposed hereby\nshall be imposed for each taxable year on every City resident\nindividual, estate and trust in every taxable year commencing after\nDecember 31, 1983 and ending on …

§ 15-101. Net state tax.\n The net state tax of a City of Yonkers resident individual, estate or\ntrust shall mean the sum of all of the taxes imposed on such individual,\nestate or trust under Article 22 of the New York State Tax Law for the\ntaxable year, less the applicable c…

§ 15-102. Filing of returns.\n A. General. On or before the 15th day of the fourth month following\nthe close of a taxable year, a City of Yonkers income tax surcharge\nreturn under the City of Yonkers income tax surcharge imposed pursuant\nto this article shall be made and file…

§ 15-103. Change of residency status.\n A. General. If an individual changes his/her status during his/her\ntaxable year from City of Yonkers resident to City of Yonkers\nnonresident, or from City of Yonkers nonresident to City of Yonkers\nresident, he/she shall file one (1) ret…

§ 15-104. Estimated tax.\n Every city resident individual required to make payments of New York\nState estimated tax under Article 22 of the New York State Tax Law shall\nmake payments of Yonkers estimated tax in an amount equal to fifteen\npercent (15%) of his New York State es…

§ 15-105. Withholding tax from wages.\n Withholding of the City of Yonkers income tax surcharge from the wages\nof City of Yonkers residents shall commence January 1, 1985. With\nrespect to payment of such wages made after December 31, 1984, a City of\nYonkers income tax surchar…

§ 15-106. Credit for tax withheld.\n The City of Yonkers income tax surcharge withheld shall not reduce net\nstate tax for purposes of computing the City of Yonkers income tax\nsurcharge, but any amount of tax actually deducted and withheld pursuant\nto this article in any calen…

§ 15-107. Enforcement with other taxes.\n A. Joint assessments. If there is assessed a tax under a city income\ntax surcharge imposed pursuant to this article and there is also\nassessed a tax against the same taxpayer pursuant to Article 22 of the\nNew York State Tax Law or und…

§ 15-108. Administration, collection and review.\n A. General. Except as otherwise provided in this article, the City of\nYonkers city income tax surcharge shall be administered and collected by\nthe State Tax Commission in the same manner as the tax imposed by\nArticle 22 of th…

§ 15-109. Combined filings.\n A. Notwithstanding anything to the contrary herein contained, the New\nYork State Tax Commission, with respect to the City of Yonkers income\ntax surcharge, may require the filing of any or all of the following:\n (1) A combined return which, in add…

§ 15-110. Deposit and disposition of revenues.\n All revenue collected by the State Tax Commission from the tax imposed\nby this Article IX or any tax imposed by Article X of this chapter shall\nbe deposited daily with such responsible banks, banking houses or trust\ncompanies, …

§ 15-111. Amount of surcharge.\n The surcharge imposed by this article shall be at the rate of fifteen\nper centum (15%) of the net state tax as defined in § 15-90* of this\narticle. Further, in the event that the City of Yonkers is desirous of\nchanging the amount of said incom…

§ 15-114. Title.\n This article shall be known as the "City of Yonkers Earnings Tax on\nNonresidents Act of 1984."\n

§ 15-115. Definitions; word usage.\n A. As used in this article, the following terms shall mean and\ninclude:\n CITY - The City of Yonkers, Westchester County, New York.\n ESTIMATED TAX - The amount of tax on the net earnings from\nself-employment which a taxpayer estimates to b…

§ 15-116. Imposition of tax; exclusion.\n A. Imposition of tax. A tax is hereby imposed at a rate of 1/4 of 1%\non the wages earned, and net earnings from self-employment, within the\nCity of Yonkers of every nonresident, individual, estate and trust.\n B. Exclusion.\n (1) In co…

§ 15-117. Taxable years to which tax is imposed.\n The tax imposed by this article is imposed for taxable years beginning\nDecember 31, 1983 and ending on or before December 31, 2003.\n

§ 15-118. Allocation to City.\n A. General. If net earnings from self-employment are derived from\nservices performed or from sources within and without the City of\nYonkers, there shall be allocated to the City of Yonkers a fair and\nequitable portion of such earnings.\n B. All…

§ 15-119. Accounting periods and methods.\n A. Accounting periods. A taxpayer's taxable year under this article\nshall be the same as his/her taxable year from federal income tax\npurposes.\n B. Change of accounting periods. If a taxpayer's taxable year is\nchanged for federal i…

§ 15-120. Estimated tax.\n Every taxpayer having net earnings from self-employment shall make a\ndeclaration of his/her estimated tax and shall pay his/her estimated tax\nin the same manner and subject to the same requirements, to the greatest\nextent possible, as provided in §§…

§ 15-121. Withholding tax from wages.\n Withholding of the City of Yonkers earnings tax on nonresidents' wages\nshall commence on November 1, 1984. With respect to payment of wages\nmade on or after November 1, 1984, the provisions contained in Part V of\nArticle 22 of the New Y…

§ 15-122. Filing of returns.\n A. General. On or before the 15th day of April following the close of\nthe taxable year, every person subject to the tax shall make and file a\nreturn, and any balance of the tax shown due on the face of such return\nshall be paid therewith. The St…

§ 15-123. Combined returns and employer's returns.\n A. The State Tax Commission may require the filing of any or all of\nthe following:\n (1) A combined return which, in addition to the return provided for in\na local law authorized by Article 30-B of the Tax Law, may also incl…

§ 15-124. Payment of tax.\n A person required to make and file a return under this article shall,\nwithout assessment, notice or demand, pay any tax due thereon to the\nState Tax Commission on or before the date fixed for filing such return\n(determined without regard to any ext…

§ 15-125. Signing of returns and other documents.\n A. General. Any return, declaration, statement or other document\nrequired to be made pursuant to this article shall be signed in\naccordance with regulations or instructions prescribed by the State Tax\nCommission. The fact th…

§ 15-126. Change of residency status.\n A. General. If an individual changes his/her status during his/her\ntaxable year from resident to nonresident, or from nonresident to\nresident, he/she shall file a return as a nonresident for the portion of\nthe year during which he/she i…

§ 15-127. Extension of time for payment.\n The State Tax Commission may grant a reasonable extension of time for\npayment of a tax or estimated tax (or any installment), or for filing\nany return, declaration, statement or other document required pursuant\nto this article, on su…

§ 15-128. Requirements for returns, notices, records and statements.\n A. General. The State Tax Commission may prescribe regulations as to\nthe keeping of records, the content and form of returns and statements\nand the filing of copies of federal income tax returns and\ndeterm…

§ 15-129. Report of change in taxable income.\n If the amount of a taxpayer's federal or New York State taxable income\nor self-employment income reported on his/her federal or New York State\nTax return for any taxable year is changed or corrected by the United\nStates Internal…

§ 15-130. Administrative provisions.\n The provisions contained in Part VI of Article 22 of the New York\nState Tax Law and § 1331 of the New York State Tax Law, including the\nprovisions of judicial review by a proceeding under Article 78 of the\nCivil Practice Law and Rules, s…

§ 15-131. Deposit and disposition of revenues.\n Revenues resulting from the imposition of the tax authorized by this\narticle shall be deposited and disposed of in the same manner as\nrevenues resulting from the imposition of the tax imposed by Article\nVIII of this chapter.\n…

§ 15-98. Title.\n This article shall be known as the "City of Yonkers Income Tax\nSurcharge Act of 1984."\n

§ 15-99. Definitions.\n For purposes of this article and chapter, the following words and\nphrases shall have the following meanings:\n CITY NONRESIDENT ESTATE OR TRUST - An estate or trust which is not a\nresident of the City of Yonkers.\n CITY NONRESIDENT INDIVIDUAL - An indiv…