NY-YTS Yonkers income tax surcharge Law NY

Title.

This article shall be known as the "City of Yonkers Income Tax

Surcharge Act of 1984."

Definitions.

For purposes of this article and chapter, the following words and

phrases shall have the following meanings:

CITY NONRESIDENT ESTATE OR TRUST - An estate or trust which is not a

resident of the City of Yonkers.

CITY NONRESIDENT INDIVIDUAL - An individual who is not a resident of

the City of Yonkers.

CITY RESIDENT ESTATE OR TRUST:

A. The estate of a decedent who at his/her death was domiciled in the

City of Yonkers.

B. A trust or a portion of a trust.

(1) A trust, or a portion of a trust consisting of property

transferred by will of a decedent who at his/her death was domiciled in

the City of Yonkers.

(2) A trust or a portion of a trust consisting of the property of:

(a) A person domiciled in the City of Yonkers at the time such

property was transferred to the trust, if such trust or portion of a

trust was then irrevocable or if it was then revocable and has not

subsequently become irrevocable; or

(b) A person domiciled in the City of Yonkers at the time such trust

or portion of a trust became irrevocable, if it was revocable when such

property was transferred to the trust but has subsequently become

irrevocable.

(3) For the purposes of the foregoing, a trust or a portion of a trust

is revocable if it is subject to a power, exercisable immediately or at

any future time, to revest title in the person whose property

constitutes such trust or portion of a trust and a trust or portion of a

trust becomes irrevocable when the possibility that such power may be

exercised has been terminated.

CITY RESIDENT INDIVIDUAL - An individual:

A. Who is domiciled in the City of Yonkers unless he/she maintains no

permanent place of abode in the City of Yonkers, maintains a permanent

place of abode elsewhere, and spends in the aggregate not more than 30

days of the taxable year in such other permanent place of abode, or

within any period of 548 consecutive days he/she is present in a foreign

country or countries for at least 450 days, and during such period of

548 consecutive days he/she is not present in the City of Yonkers for

more than 90 days and does not maintain a permanent place of abode in

such City at which his/her spouse (unless such spouse is legally

separated) or minor children are present for more than 90 days, and

during any period of less than 12 months, which would be treated as a

separate taxable period pursuant to § 15-102 of this article and which

period is contained within such period of 548 consecutive days, he/she

is present in such City for a number of days which does not exceed an

amount which bears the same ratio to 90 as the number of days contained

in such period of less than 12 months bears to 548; or

B. Who is not domiciled in the City of Yonkers but maintains a

permanent place of abode in the City of Yonkers and spends in the

aggregate more than 183 days of the taxable year in the City of Yonkers,

unless such individual is in active service in the armed forces of the

United States.

Persons subject to tax surcharge.

A. General. The City of Yonkers income tax surcharge imposed hereby

shall be imposed for each taxable year on every City resident

individual, estate and trust in every taxable year commencing after

December 31, 1983 and ending on or before December 31, 2003. A

taxpayer's taxable year for the purposes of the City of Yonkers income

tax surcharge imposed pursuant to this article shall be the same as

his/her taxable year under Article 22 of the New York State Tax Law.

B. Partners and partnerships. A partnership as such shall not be

subject to the City of Yonkers income tax surcharge imposed pursuant to

this article. Persons carrying on business as partners shall be liable

for the City of Yonkers income tax surcharge only in their separate or

individual capacities.

C. Associations taxable as corporations. An association, trust or

other unincorporated organization which is taxable as a corporation for

federal income tax purposes shall not be subject to the City of Yonkers

income tax surcharge imposed pursuant to this article.

D. Exempt trustees and organizations. A trust or other unincorporated

organization which, by reason of its purposes or activities, is exempt

from federal income tax shall be exempt from any City of Yonkers income

tax surcharge imposed pursuant to this article, regardless of whether it

is subject to federal income tax on unrelated business taxable income.

Net state tax.

The net state tax of a City of Yonkers resident individual, estate or

trust shall mean the sum of all of the taxes imposed on such individual,

estate or trust under Article 22 of the New York State Tax Law for the

taxable year, less the applicable credits (other than the credit for tax

withheld) allowed to such individual, estate or trust under said Article

22 for the taxable year.

Filing of returns.

A. General. On or before the 15th day of the fourth month following

the close of a taxable year, a City of Yonkers income tax surcharge

return under the City of Yonkers income tax surcharge imposed pursuant

to this article shall be made and filed by or for every City of Yonkers

resident individual, estate or trust required to file a New York State

personal income tax return for the taxable year.

B. Husband and wife.

(1) If the New York State personal income tax liabilities of husband

and wife are determined on separate returns, their City of Yonkers

income tax surcharge liabilities and returns shall be separate.

(2) If the New York State personal income tax liabilities of husband

and wife (other than a husband and wife described in Subsection B(4) of

this section) are determined on a joint return, they shall file a joint

City of Yonkers income tax surcharge return, and their City of Yonkers

income tax surcharge liabilities shall be joint and several, except as

provided in Subdivision (b)(5) of § 651 of the New York State Tax Law

and in Subdivision (e) of § 685 of the New York State Tax Law.

(3) If husband and wife file separate New York State personal income

tax returns on a single form, they shall file separate City of Yonkers

income tax surcharge returns on a single form, in which event their City

of Yonkers income tax surcharge liabilities shall be separate, except as

provided in Subsection B(5) of this section.

(4) If either husband or wife is a City of Yonkers resident and the

other is a City of Yonkers nonresident and their New York State personal

income tax liabilities are determined on a joint return:

(a) They may elect to file a joint City of Yonkers income tax

surcharge return as if both were residents, in which case their City of

Yonkers income tax surcharge liabilities shall be joint and several,

except as provided in Subdivision (b)(5) of § 651 of the New York State

Tax Law and in Subdivision (e) of § 685 of the New York State Tax Law;

or

(b) The resident spouse may elect to file a separate City of Yonkers

income tax surcharge return, in which case his/her city income tax

surcharge liability shall be determined as if he/she were filing a

separate New York State personal income tax return.

(5) If husband and wife file separate City of Yonkers income tax

surcharge returns on a single form pursuant to Subsection B(3) of this

subsection and if the sum of the payments by either spouse, including

withheld and estimated City of Yonkers income tax surcharge payments,

exceeds the amount of the City of Yonkers income tax surcharge for which

such spouse is separately liable, the excess may be applied by the State

Tax Commission to the credit of the other spouse if the sum of the

payments by such other spouse, including withheld and estimated City of

Yonkers income tax surcharge payments, is less than the amount of the

City of Yonkers income tax surcharge for which such other spouse is

separately liable; if the sum of the payments made by both spouses with

respect to the City of Yonkers income tax surcharges for which they are

separately liable, including withheld and estimated City of Yonkers

income tax surcharge payments, exceeds the total of the City of Yonkers

income tax surcharges due, refund of the excess may be made payable to

both spouses or, if either is deceased, to the survivor; provided,

however, that the provisions of this Subsection B(5) shall not apply if

the return of either spouse includes a demand that any overpayment made

by him or her shall be applied only on account of his or her separate

liability. However, an overpayment by a spouse and interest thereon

shall be credited against past-due support or the amount of a default in

repayment of a guaranteed student loan or state university loan owed by

the other spouse, of which the Tax Commission has been notified pursuant

to § 171-c or 171-d or 171-e of the New York State Tax Law, as the case

may be, unless the return of the spouse not liable for past-due support

or a default in repayment of a guaranteed student loan or state

university loan includes a demand that the overpayment and interest

thereon attributable to such spouse not be credited against the past-due

support or the default in repayment of a guaranteed student loan or

state university loan owed by the other spouse.

(6) If a joint return has been made pursuant to Subsection B(2) or

(4)(a) of this section for a taxable year and only one (1) spouse is

liable for past-due support or an amount of a default in repayment of a

guaranteed student loan or state university loan, of which the Tax

Commission has been notified pursuant to § 171-c or 171-d or 171-e of

the New York State Tax Law, as the case may be, then any overpayments

and interest thereon shall be credited against such past-due support or

such amount of a default in repayments of a guaranteed student loan or

state university loan, unless the spouse not liable for such past-due

support or such amount of a default in repayment of a guaranteed student

loan or state university loan demands, on a declaration made in

accordance with regulations or instructions prescribed by the State Tax

Commission, that the portion of the overpayment and interest

attributable to such spouse not be credited against the past-due support

or amount of a default in repayment of a guaranteed student loan or

state university loan owed by the other spouse. Upon such demand, the

State Tax Commission shall determine the amount of the overpayment

attributable to each spouse in accordance with regulations prescribed by

the State Tax Commission and credit only that portion of the overpayment

and interest thereon attributable to the spouse liable for past-due

support or amount of a default in repayment of a guaranteed student loan

or state university loan against such past-due support or such amount of

a default in repayment of a guaranteed student loan or state university

loan.

C. Decedents. The return for any deceased individual shall be made and

filed by his/her executor, administrator or other person charged with

his/her property or the authority to file such a return. If a final

return of a decedent is for a fractional part of a year, the due date of

such return shall be the 15th day of the fourth month following the

close of the twelve-month period which began with the first day of such

fractional part of the year.

D. Individuals under a disability. The return for an individual who is

unable to make a return by reason of minority or other disability shall

be made and filed by his/her guardian, committee, fiduciary or other

person charged with the care of his/her person or property (other than a

receiver in possession of only a part of his/her property) or by his/her

duly authorized agent.

E. Estates and trusts. The return for an estate or trust shall be made

and filed by the fiduciary.

F. Joint fiduciaries. If two (2) or more fiduciaries are acting

jointly, the return may be made by any one (1) of them.

Change of residency status.

A. General. If an individual changes his/her status during his/her

taxable year from City of Yonkers resident to City of Yonkers

nonresident, or from City of Yonkers nonresident to City of Yonkers

resident, he/she shall file one (1) return as a City of Yonkers resident

for the portion of the year during which he/she is a City of Yonkers

resident and a return under Article X of this chapter for the portion of

the year during which he/she is a City of Yonkers nonresident, subject

to such exceptions as the State Tax Commission may prescribe by

resolution.

B. Computation for resident individuals. If an individual's period of

City of Yonkers residence is not the same as his/her period of state

residence, his/her net state tax for the portion of the year during

which such individual is a City of Yonkers resident shall be determined

as if his/her state period of residence was the same as his/her city

period of residence.

C. Trusts. If the status of a trust changes during its taxable year

from City of Yonkers resident to City of Yonkers nonresident, or from

City of Yonkers nonresident to City of Yonkers resident, the fiduciary

shall file one (1) return as a City of Yonkers resident trust for the

portion of the year during which the trust is a City of Yonkers resident

trust and a return under Article X of this chapter for the portion of

the year during which the trust is a City of Yonkers nonresident trust,

subject to such exceptions as the State Tax Commission may prescribe by

regulations.

D. Computation for resident trusts. If a trust's period of City of

Yonkers residence is not the same as its period of state residence, its

net state tax for the portion of the year during which such trust is a

City of Yonkers resident trust shall be determined as if its state

period of residence was the same as its City of Yonkers period of

residence.

Estimated tax.

Every city resident individual required to make payments of New York

State estimated tax under Article 22 of the New York State Tax Law shall

make payments of Yonkers estimated tax in an amount equal to fifteen

percent (15%) of his New York State estimated tax payments in the same

manner and subject to the same requirements, to the greatest extent

possible as provided in §§ 655 and 656 of the New York State Tax Law. No

payment of estimated tax shall be required for taxable years beginning

in 1984.

Withholding tax from wages.

Withholding of the City of Yonkers income tax surcharge from the wages

of City of Yonkers residents shall commence January 1, 1985. With

respect to payment of such wages made after December 31, 1984, a City of

Yonkers income tax surcharge shall be withheld from all wages of City of

Yonkers residents in the same manner and subject to the same

requirements, to the greatest extent possible, as is provided in § 671

through and including § 678 of the New York State Tax Law, except that

the term "aggregate amount" contained in § 674(a)(1), (2), (3) and (4)

of the New York State Tax Law shall mean the aggregate of the aggregate

amounts of New York State personal income tax, city personal income tax

on residents authorized pursuant to Article 30 of the New York State Tax

Law, City of Yonkers income tax surcharge on residents pursuant to this

article, city earnings tax on nonresidents authorized pursuant to

Article 2-E of the General City Law and City of Yonkers earnings tax on

nonresidents pursuant to Article X of this chapter to be deducted and

withheld.

Credit for tax withheld.

The City of Yonkers income tax surcharge withheld shall not reduce net

state tax for purposes of computing the City of Yonkers income tax

surcharge, but any amount of tax actually deducted and withheld pursuant

to this article in any calendar year shall be deemed to have been paid

to the State Tax Commission on behalf of the person from whom withheld,

and such person shall be credited with having paid the amount of tax for

the taxable year beginning in such calendar year. For a taxable year of

less than twelve (12) months, the credit shall be made under regulations

of the State Tax Commission.

Enforcement with other taxes.

A. Joint assessments. If there is assessed a tax under a city income

tax surcharge imposed pursuant to this article and there is also

assessed a tax against the same taxpayer pursuant to Article 22 of the

New York State Tax Law or under a local law enacted pursuant to the

authority of Article 30 or 30-B of the New York State Tax Law or Article

2-E of the General City Law and payment of a single amount is required

under the provisions of this article, such payment shall be deemed to

have been made with respect to the taxes so assessed in proportion to

the amounts of such taxes due, including tax penalties, interest and

additions to tax.

B. Joint action. If the State Tax Commission takes action under such

Article 22 or under a local law enacted pursuant to the authority of

Article 30 or 30-B of the New York State Tax Law or Article 2-E of the

General City Law with respect to the enforcement and collection of the

tax or taxes assessed under such articles, the State Tax Commission

shall, wherever possible, accompany such action with a similar action

under similar enforcement and collection provisions of the City of

Yonkers income tax surcharge.

C. Apportionment of moneys collected by joint action. Any moneys

collected as a result of such joint action shall be deemed to have been

collected in proportion to the amounts due, including tax, penalties,

interest and additions to tax, under Article 22 of the New York State

Tax Law or under a local law enacted pursuant to the authority of

Article 30 or 30-B of the New York State Tax Law or Article 2-E of the

General City Law and the City of Yonkers Income Tax Surcharge Law.

D. Joint deficiency action. Whenever the State Tax Commission takes

any action with respect to a deficiency of income tax under Article 22

of the New York State Tax Law or under a local law enacted pursuant to

the authority of Article 30 or 30-B of the New York State Tax Law or

Article 2-E of the General City Law, other than the action set forth in

Subsection A of this section, it may, in its discretion, accompany such

action with a similar action under the City of Yonkers City Income Tax

Surcharge Law.

Administration, collection and review.

A. General. Except as otherwise provided in this article, the City of

Yonkers city income tax surcharge shall be administered and collected by

the State Tax Commission in the same manner as the tax imposed by

Article 22 of the New York State Tax Law is administered and collected

by such Commission. All of the provisions of Article 22 of the New York

State Tax Law relating to or applicable to payment of estimated tax,

returns, payment of tax, withholding of tax from wages, employer's

statements and returns, employer's liability for taxes required to be

withheld and all other provisions of Article 22 relating to or

applicable to the administration, collection, liability for and review

of the tax imposed by Article 22, including §§ 652 through 659, 661,

671, 672, 674 through 678 and 681 through 697 of the New York State Tax

Law, inclusive, shall apply to the City of Yonkers income tax surcharge

imposed pursuant to this Article IX of this chapter with the same force

and effect as if those provisions had been incorporated in full into

that article, and had expressly referred to the City of Yonkers income

tax surcharge imposed pursuant to said Article IX, except where

inconsistent with a provision of said article. Whenever there is joint

collection of state personal income tax, city personal income tax, City

of New York nonresident's earnings tax, City of Yonkers income tax

surcharge of City of Yonkers nonresident earnings tax, it shall be

deemed that such collection shall represent proportionately the

applicable state personal income tax, city personal income tax, City of

New York nonresident's earnings tax, City of Yonkers income tax

surcharge or City of Yonkers nonresident earnings tax in determining the

amount to be remitted to the City of Yonkers.

B. Payment to designated depositories. The State Tax Commission, in

its discretion, may require or permit any or all persons liable for any

City of Yonkers income tax surcharges imposed pursuant to this Article

IX, to make payments on account of estimated City of Yonkers income tax

surcharge and payment of any City of Yonkers income tax surcharge,

penalty or interest to such banks, banking houses or trust companies

designated by the State Tax Commission and to file returns with such

banks, banking houses or trust companies, as agent of the State Tax

Commission, in lieu of paying a City of Yonkers income tax surcharge

imposed pursuant to this Article IX directly to the State Tax

Commission. However, the State Tax Commission shall designate only such

banks, banking houses or trust companies which are designated by the

Comptroller as depositories of the state.

Combined filings.

A. Notwithstanding anything to the contrary herein contained, the New

York State Tax Commission, with respect to the City of Yonkers income

tax surcharge, may require the filing of any or all of the following:

(1) A combined return which, in addition to the return provided for in

§ 15-102, may also include any of the returns required to be filed by a

resident individual of New York State pursuant to the provisions of §

651 of the New York State Tax Law and which may be required to be filed

by such individual pursuant to Article X of this chapter imposing a

nonresidents' earnings tax, any local law enacted pursuant to Article

2-E of the General City Law or Article 30 of the New York State Tax Law.

(2) A combined employer's return which, in addition to the employer's

return provided for by said Article X of this chapter, may also include

any of the employer's returns required to be filed by the same employer

pursuant to the provisions of § 674 of the New York State Tax Law and

required to be filed by such employer pursuant to Article X of this

chapter imposing a nonresident earning tax, or any local law enacted

pursuant to Article 2-E of the General City Law, or Article 30 of the

New York State Tax Law.

B. Where a combined return or employer's return is required, the State

Tax Commission may also require the payment to it of a single amount

which shall equal the total of the amounts (total taxes less any credits

or refunds) which would have been required to be paid with the returns

or employer's returns pursuant to the provisions of Article 22 of the

New York State Tax Law, and the provisions of this article or Article X

of this chapter imposing a nonresident earnings tax, or any local law

enacted pursuant to authority granted in Article 2-E of the General City

Law.

Deposit and disposition of revenues.

All revenue collected by the State Tax Commission from the tax imposed

by this Article IX or any tax imposed by Article X of this chapter shall

be deposited daily with such responsible banks, banking houses or trust

companies, as may be designated by the State Comptroller, to the credit

of the Comptroller, in trust for the City of Yonkers. Such deposits

shall be kept in trust and separate and apart from all other moneys in

the possession of the Comptroller. The State Comptroller shall require

adequate security from all such depositories of such revenue collected

by the State Tax Commission. The State Comptroller shall retain in

his/her hands such amount as the State Commissioner of Taxation and

Finance may determine to be necessary for refunds in respect to the tax

imposed by the City of Yonkers pursuant to this Article IX or Article X

of this chapter imposing a nonresident earnings tax and for reasonable

costs of the State Tax Commission in administering, collecting and

distributing such taxes, out of which the State Comptroller shall pay

any refunds of such taxes to which taxpayers shall be entitled under

this Article IX or Article X of this chapter imposing a nonresident

earnings tax. The State Comptroller, after reserving such refund and

such cost shall, on or before the 15th day of each month, pay to the

Comptroller of the City of Yonkers the balance of such taxes collected,

to be paid into the Treasury of the City of Yonkers to the credit of the

general fund, except that he/she shall pay to the State Department of

Social Services that amount of overpayments of the tax imposed by the

City of Yonkers pursuant to this Article IX or Article X of this chapter

imposing a tax on nonresident earnings and the interest on such amount

which is certified to him/her by the State Tax Commission as the amount

to be credited against past-due support pursuant to § 171-c, Subdivision

(6), of the New York State Tax Law and except that he/she shall pay to

the New York State Higher Education Services Corporation that amount of

overpayments of the tax imposed by the City of Yonkers pursuant to this

Article IX or Article X of this chapter imposing a nonresident earnings

tax and the interest on such amount which is certified to him/her by the

State Tax Commission as the amount to be credited against the amount of

defaults in repayment of guaranteed student loans pursuant to § 171-d,

Subdivision (5) of the New York State Tax Law; and except that he shall

pay to the State University of New York that amount of overpayments of

tax imposed by this Article IX or Article X of this chapter and the

interest on such amount which is certified to him by the Tax Commission

as the amount to be credited against the amount of default in repayment

of state university loans pursuant to Subdivision 6 of § 171-e of the

New York State Tax Law. The amount deducted for administering,

collecting and distributing such taxes during such monthly period shall

be paid by the State Comptroller into the general fund of the state

treasury to the credit of the state purposes account therein. The first

payment to the Comptroller of the City of Yonkers shall be made on or

before March 15, 1985, which payment shall represent the balance of

revenue after provision for refund and such reasonable costs, with

respect to taxes collected in 1984. Subsequent payments shall be made on

or before April 15, 1985, and on or before the 15th day of each

succeeding month thereafter and shall represent the balance of revenue

with respect to taxes collected the preceding calendar months. The

amounts so payable shall be certified to the State Comptroller by the

President of the State Tax Commission or his/her delegate, either of

whom shall not be held liable for any inaccuracy in such certificate.

Where the amount so paid over to the Comptroller of the City of Yonkers

is more or less than the amount due the City of Yonkers, the amount of

overpayment or underpayment shall be certified to the Comptroller by the

President of the State Tax Commission or his/her delegate, either of

whom shall not be held liable for any inaccuracy in such certificate.

The amount of overpayment or underpayment shall be so certified to the

Comptroller as soon after the discovery of the overpayment or

underpayment as reasonably possible, and subsequent payments by the

Comptroller to such Comptroller shall be adjusted by subtracting the

amount of any such overpayment from or by adding the amount of any such

underpayment to such number of subsequent payments and distributions as

the Comptroller and the President of the State Tax Commission shall

consider reasonable in view of the amount of the overpayment or

underpayment and all other facts and circumstances.

Amount of surcharge.

The surcharge imposed by this article shall be at the rate of fifteen

per centum (15%) of the net state tax as defined in § 15-90* of this

article. Further, in the event that the City of Yonkers is desirous of

changing the amount of said income tax surcharge from the rate herein

imposed, said change shall be effectuated by the adoption by the City

Council of a special ordinance.

* So in original. 15-90 probably should be 15-101

(Reserved)

(Reserved)

Title.

This article shall be known as the "City of Yonkers Earnings Tax on

Nonresidents Act of 1984."

Definitions; word usage.

A. As used in this article, the following terms shall mean and

include:

CITY - The City of Yonkers, Westchester County, New York.

ESTIMATED TAX - The amount of tax on the net earnings from

self-employment which a taxpayer estimates to be his/her tax under §

15-116 of this article for the taxable year.

NET EARNINGS FROM SELF-EMPLOYMENT - The same as net earnings from

self-employment as defined in Subsection (a) of Section 1402 of the

Internal Revenue Code of 1954, except that an estate or trust shall be

deemed to have "net earnings from self-employment" determined in the

same manner as if it were an individual subject to the tax on

self-employment income imposed by Section 1401 of the Internal Revenue

Code of 1954 diminished by the amount of any deduction allowed by

Subsection (c) of Section 642 of the Internal Revenue Code and the

deductions allowed by Sections 651 and 661 of said code to the extent

that they represent distributions or payments to a resident of the City

of Yonkers. However, "trade or business," as used in Subsection (a) of

Section 1402 of such code, shall mean the same as "trade or business" as

defined in Subsection (c) of Section 1402 of such code, except that

Paragraphs 4, 5 and 6 of such subsection shall not apply in determining

"net earnings from self-employment" taxable under this Article X;

provided, however, that in the case of a nonresident individual or

partner of a partnership doing an insurance business described in

Subdivision 1(a) of § 425-a of the Insurance Law, any item of income,

gain, loss or deduction of such business which is the individual's

distributive or pro rata share for federal income tax purposes or which

the individual is required to take into account separately for federal

income tax purposes shall not be considered to be "net earnings from

self-employment."

NONRESIDENT ESTATE OR TRUST - An estate or trust which is not a

resident.

NONRESIDENT INDIVIDUAL - An individual who is not a resident.

PAYROLL PERIOD AND EMPLOYER - The same as "payroll period and

employer" as defined in Subsections (b) and (d) of Section 3401 of the

Internal Revenue Code of 1954, and "employee" shall also include all

those included as employees in Subsection (c) of such section of such

code.

RESIDENT ESTATE OR TRUST:

(1) The estate of a decedent who at his/her death was domiciled in the

City of Yonkers.

(2) A trust or a portion of a trust.

(a) A trust or a portion of a trust consisting of property transferred

by will of a decedent who at his death was domiciled in the City of

Yonkers; or

(b) A trust or a portion of a trust consisting of the property of:

(1) A person domiciled in the City of Yonkers at the time such

property was transferred to the trust, if such trust or portion of a

trust was then irrevocable or if it was then revocable and has not

subsequently become irrevocable; or

(2) A person domiciled in the City of Yonkers at the time such trust

or portion of a trust became irrevocable, if it was revocable when such

property was transferred to the trust but has subsequently become

irrevocable.

(c) For the purposes of the foregoing, a trust or a portion of a trust

is revocable if it is subject to a power, exercisable immediately or at

any future time, to revest title in the person whose property

constitutes such trust or portion of a trust, and a trust or portion of

a trust becomes irrevocable when the possibility that such power may be

exercised has been terminated.

RESIDENT INDIVIDUAL - An individual:

(1) Who is domiciled in the City of Yonkers, unless he/she maintains

no permanent place of abode in the City of Yonkers, maintains a

permanent place of abode elsewhere and spends in the aggregate not more

than thirty (30) days of the taxable year in the City of Yonkers; or

within any period of five hundred forty-eight (548) consecutive days he

is present in a foreign country or countries for at least four hundred

fifty (450) days, and during such period of five hundred forty-eight

(548) consecutive days he/she is not present in the city for more than

ninety (90) days and does not maintain a permanent place of abode in the

city at which his/her spouse (unless such spouse is legally separated)

or minor children are present for more than ninety (90) days, and during

any period of less than twelve (12) months, which would be treated as a

separate taxable period based on a change of resident status, and which

period is contained within such period of five hundred forty-eight (548)

consecutive days, he/she is present in the City of Yonkers for a number

of days which does not exceed an amount which bears the same ratio to

ninety (90) as the number of days contained in such period of less than

twelve (12) months bears to five hundred forty-eight (548); or

(2) Who is not domiciled in the City of Yonkers but maintains a

permanent place of abode in the City of Yonkers and spends in the

aggregate more than one hundred eighty-three (183) days of the taxable

year in the City of Yonkers, unless such individual is in active service

in the armed forces of the United States.

TAXABLE YEAR - The taxpayer's taxable year for federal income tax

purposes.

WAGES - Wages as defined in Subsection (a) of Section 3401 of the

Internal Revenue Code of 1954, except that "wages" shall not include

payments for active service as a member of the armed forces of the

United States and shall not include, in the case of a nonresident

individual or partner of a partnership doing an insurance business as a

member of the New York insurance exchanges described in Subdivision 1(a)

of § 425-a of the Insurance Law, any item of income, gain, loss or

deduction of such business which is such individual's distributive or

pro rata share for federal income tax purposes or which such individual

is required to take into account separately for federal income tax

purposes.

B. Comparable meaning of terms. Unless a different meaning is clearly

required, any term used in this article shall have the same meaning as

when used in a comparable context in the laws of the United States

relating to federal taxes, and any reference in this article to the

Internal Revenue Code, the Internal Revenue Code of 1954 or to the laws

of the United States shall mean the provisions of the Internal Revenue

Code of 1954, and amendments thereto, and other provisions of the laws

of the United States relating to federal taxes, and amendments thereto.

Imposition of tax; exclusion.

A. Imposition of tax. A tax is hereby imposed at a rate of 1/4 of 1%

on the wages earned, and net earnings from self-employment, within the

City of Yonkers of every nonresident, individual, estate and trust.

B. Exclusion.

(1) In computing the amount of wages and net earnings from

self-employment taxable under Subsection A of this section, there shall

be allowed an exclusion against the total of wages and net earnings from

self-employment in accordance with the following table:

Total of

Wages and Net

Earnings from Exclusion

Self-Employment Allowable

Not over $10,000.00 $3,000.00

Over $10,000.00 but not over $20,000.00 $2,000.00

Over $20,000.00 but not over $30,000.00 $1,000.00

Over $30,000.00 None

(2) The exclusion allowable shall be applied pro rata against wages

and net earnings from self-employment.

(3) For taxable periods of less than one year, the exclusion allowable

shall be prorated pursuant to regulations of the State Tax Commission.

C. Limitation. In no event shall a taxpayer be subject to the tax

under this article in an amount greater than he/she would be required to

pay if he/she were a resident of the City of Yonkers and subject to the

City of Yonkers income tax surcharge on residents of the City of Yonkers

adopted by the City of Yonkers pursuant to authority granted by Article

30-A of the Tax Law.

Taxable years to which tax is imposed.

The tax imposed by this article is imposed for taxable years beginning

December 31, 1983 and ending on or before December 31, 2003.

Allocation to City.

A. General. If net earnings from self-employment are derived from

services performed or from sources within and without the City of

Yonkers, there shall be allocated to the City of Yonkers a fair and

equitable portion of such earnings.

B. Allocation of net earnings from self-employment.

(1) Place of business. If a taxpayer has no regular place of business

outside the City of Yonkers, all of his/her net earnings from

self-employment shall be allocated to the City of Yonkers.

(2) Allocation by taxpayer's books. The portion of net earnings from

self-employment allocable to the City of Yonkers may be determined from

the books and records of a taxpayer's trade or business, if the methods

used in keeping such books and the accuracy thereof are approved by the

State Tax Commission as fairly and equitably reflecting net earnings

from self-employment within the City of Yonkers.

(3) Allocation by formula. If Subsection B(2) of this section does not

apply to the taxpayer, the portion of net earnings from self-employment

allocable to the City of Yonkers shall be determined by multiplying net

earnings from self-employment, within and without the City of Yonkers,

by the average of the following three percentages:

(a) Property percentage. The percentage computed by dividing the

average of the value, at the beginning and end of the taxable year, of

real and tangible personal property connected with the net earnings from

self-employment and located within the City of Yonkers by the average of

the value, at the beginning and end of the taxable year, of all real and

tangible personal property connected with the net earnings from

self-employment and located both within and without the City of Yonkers.

For this purpose, "real property" shall include real property, whether

owned or rented.

(b) Payroll percentage. The percentage computed by dividing the total

wages, salaries and other personal service compensation paid or incurred

during the taxable year to employees in connection with the net earnings

from self-employment derived from a trade or business carried on within

the City of Yonkers by the total of all wages, salaries and other

personal service compensation paid or incurred during the taxable year

to employees in connection with the net earnings from self-employment

derived from a trade or business carried on both within and without the

City of Yonkers.

(c) Gross income percentage. The percentage computed by dividing the

gross sales or charges for services performed by or through an agency

located within the City of Yonkers by the total of all gross sales or

charges for services performed within and without the City of Yonkers.

The sales or charges to be allocated to the City of Yonkers shall

include all sales negotiated or consummated, and charges for services

performed, by an employee, agent, agency or independent contractor

chiefly situated at, connected by contract or otherwise with or sent out

from offices or other agencies of the trade or business from which a

taxpayer is deriving net earnings from self-employment, situated within

the City of Yonkers.

C. Other allocation methods. The portion of net earnings from

self-employment allocable to the City of Yonkers shall be determined in

accordance with rules and regulations of the State Tax Commission if it

shall appear to the Tax Commission that the net earnings from

self-employment are not fairly and equitably reflected under the

provisions of Subsection B of this section.

D. Special rules for real estate. Income and deductions from the

rental of real property and gain and loss from the sale, exchange or

other disposition of real property shall not be subject to allocation

under Subsection B or C of this section but shall be considered as

entirely derived from or connected with the place in which such property

is located.

Accounting periods and methods.

A. Accounting periods. A taxpayer's taxable year under this article

shall be the same as his/her taxable year from federal income tax

purposes.

B. Change of accounting periods. If a taxpayer's taxable year is

changed for federal income tax purposes, his/her taxable year for

purposes of this article shall be similarly changed. If a taxable period

of less than twelve (12) months results from a change of taxable year,

the exclusion allowable under § 15-116 of this article shall be prorated

under regulations of the State Tax Commission.

C. Accounting methods. A taxpayer's method of accounting under this

article shall be the same as his/her method of accounting for federal

income tax purposes. In the absence of any method of accounting for

federal income tax purposes, net earnings from self-employment within

the City of Yonkers shall be computed under such method as in the

opinion of the State Tax Commission clearly reflects net earnings from

self-employment within the City of Yonkers.

D. Change of accounting methods.

(1) If a taxpayer's method of accounting is changed for federal income

tax purposes, his/her method of accounting for purposes of this article

shall be similarly changed.

(2) If a taxpayer's method of accounting is changed, other than from

an accrual to an installment method, any additional tax which results

from adjustments determined to be necessary solely by reason of the

change shall not be greater than if such adjustments were ratably

allocated and included for the taxable year of the change and the

preceding taxable years beginning after 1983, not in excess of two (2),

during which the taxpayer used the method of accounting from which the

change is made.

(3) If a taxpayer's method of accounting is changed from an accrual to

an installment method, any additional tax for the year of such change of

method and for any subsequent year, which is attributable to the receipt

of installment payments properly accrued in a prior year, shall be

reduced by the portion of tax for any prior taxable year attributable to

the accrual of such installment payments, in accordance with regulations

of the State Tax Commission.

Estimated tax.

Every taxpayer having net earnings from self-employment shall make a

declaration of his/her estimated tax and shall pay his/her estimated tax

in the same manner and subject to the same requirements, to the greatest

extent possible, as provided in §§ 655 and 656 of the New York State Tax

Law, if his net earnings from self-employment can reasonably be expected

to exceed fifteen thousand dollars ($15,000). No declaration or payment

of estimated tax shall be required for taxable years beginning in 1984.

Withholding tax from wages.

Withholding of the City of Yonkers earnings tax on nonresidents' wages

shall commence on November 1, 1984. With respect to payment of wages

made on or after November 1, 1984, the provisions contained in Part V of

Article 22 of the New York State Tax Law relating to withholding of tax

on wages shall be applicable with the same force and effect as if those

provisions had been incorporated in full in this section and had

expressly referred to the tax imposed by this article, except where

inconsistent with the provisions of this article, except that the term

"aggregate amount" contained in Subdivision (a)(1), (2), (3) and (4) of

§ 674 of the Tax Law shall mean the aggregate of the aggregate amounts

of New York State personal income tax, city earnings tax on nonresidents

authorized pursuant to Article 2-E of the General City Law or Article

30-B of the New York State Tax Law, city personal income tax on

residents authorized pursuant to Article 30 of the New York State Tax

Law or city income tax surcharge authorized pursuant to Article 30-A of

the New York State Tax Law required to be deducted and withheld.

Filing of returns.

A. General. On or before the 15th day of April following the close of

the taxable year, every person subject to the tax shall make and file a

return, and any balance of the tax shown due on the face of such return

shall be paid therewith. The State Tax Commission may, by regulation,

provide for the filing of returns and payment of the tax at such other

times as it deems necessary for the proper enforcement of this article.

The State Tax Commission may also provide by regulation that any return

otherwise required to be made and filed under this article by any

nonresident individual need not be made and filed if such nonresident

individual had, during the taxable year to which the return would

relate, no net earnings from self-employment within the City of Yonkers.

Any regulation allowing such waiver of return may provide for additional

limitations on and conditions and prerequisites to the privilege of not

filing a return.

B. Husband and wife. If husband and wife, both of whom are

nonresidents of the City of Yonkers, file separate New York State

personal income tax returns on a single form, the State Tax Commission

may require the filing of separate returns under this article on single

form; and if the sum of the payments by either spouse, including

withheld and estimated taxes, exceeds the amount of the tax for which

such spouse is separately liable, the excess may be applied by the State

Tax Commission to the credit of the other spouse if the sum of the

payments by such other spouse, including withheld and estimated taxes,

is less than the amount of the tax for which such other spouse is

separately liable. If the sum of the payments made by both spouses with

respect to the taxes for which they are separately liable, including

withheld and estimated taxes, exceeds the total of the taxes due, refund

of the excess may be made payable to both spouses or, if either is

deceased, to the survivor; provided, however, that the provisions of

this subsection shall not apply if the return of either spouse includes

a demand that any overpayment made by him or her shall be applied only

on account of his or her separate liability. However, an overpayment by

a spouse and interest thereon shall be credited against past-due support

or the amount of a default in repayment of a guaranteed student loan or

state university loan owed by the other spouse, of which the State Tax

Commission has been notified pursuant to § 171-c or § 171-d or § 171-e

of the Tax Law, as the case may be, unless the spouse not liable for

past-due support or a default in repayment of a guaranteed student loan

or state university loan includes a demand that the overpayment and

interest thereon attributable to such spouse not be credited against the

past-due support or the default in repayment of a guaranteed student

loan or state university loan owed by the other spouse.

C. Decedents. The return for any deceased individual shall be made and

filed by his/her executor, administrator or other person charged with

his/her property. If a final return of a decedent is for a fractional

part of a year, the due date of such return shall be the 15th day of the

fourth month following the close of the twelve-month period which began

with the first day of such fractional part of the year.

D. Individuals under a disability. The return for an individual who is

unable to make a return by reason of minority or other disability shall

be made and filed by his/her guardian, committee, fiduciary or other

person charged with the care of his/her person or property (other than a

receiver in possession of only a part of his/her property) or by his/her

duly authorized agent.

E. Estates and trusts. The return for an estate or trust shall be made

and filed by the fiduciary.

F. Joint fiduciaries. If two (2) or more fiduciaries are acting

jointly, the return may be made by any one (1) of them.

G. Cross reference. For provisions as to information on returns by

partnerships, employers and other persons, see § 15-128.

Combined returns and employer's returns.

A. The State Tax Commission may require the filing of any or all of

the following:

(1) A combined return which, in addition to the return provided for in

a local law authorized by Article 30-B of the Tax Law, may also include

returns required to be filed under a local law authorized by Article 2-E

of the General City Law or Article 30 or 30-A of the Tax Law and under

Article 22 of the Tax Law.

(2) A combined employer's return which, in addition to the employer's

return, provided for in a local law authorized by Article 30-B of the

Tax Law, may also include employer's returns required to be filed under

a local law authorized by Article 2-E of the General City Law or Article

30 or 30-A of the Tax Law and under Article 22 of the Tax Law.

B. Where a combined return or employer's return is required, the State

Tax Commission may also require payment of a single amount which shall

be the total of the amounts (total taxes less any credits or refunds)

required to be paid with the returns or employer's returns pursuant to

the provisions of local laws imposed under the authority of Article 30-B

of the Tax Law, Article 2-E of the General City Law or Article 30 or

30-A of the New York State Tax Law and pursuant to the provisions of

Article 22 of the New York State Tax Law.

Payment of tax.

A person required to make and file a return under this article shall,

without assessment, notice or demand, pay any tax due thereon to the

State Tax Commission on or before the date fixed for filing such return

(determined without regard to any extension of time for filing the

return). The State Tax Commission shall prescribe by regulation the

place for filing any return declaration, statement or other document

required pursuant to this article and for payment of any tax.

Signing of returns and other documents.

A. General. Any return, declaration, statement or other document

required to be made pursuant to this article shall be signed in

accordance with regulations or instructions prescribed by the State Tax

Commission. The fact that an individual's name is signed to a return,

declaration, statement or other document shall be prima facie evidence

for all purposes that the return, declaration, statement or other

document was actually signed by him/her.

B. Partnerships. Any return, statement or other document required of a

partnership shall be signed by one (1) or more partners. The fact that a

partner's name is signed to a return, statement or other document shall

be prima facie evidence for all purposes that such partner is authorized

to sign on behalf of the partnership.

C. Certification. The making or filing of any return, declaration,

statement or other document or copy thereof required to be made or filed

pursuant to this article, including a copy of a federal return, shall

constitute a certification by the person making or filing such return,

declaration, statement or other document or copy thereof that the

statements contained therein are true and that any copy filed is a true

copy.

Change of residency status.

A. General. If an individual changes his/her status during his/her

taxable year from resident to nonresident, or from nonresident to

resident, he/she shall file a return as a nonresident for the portion of

the year during which he/she is a nonresident if he/she is subject to

the tax imposed by this article or, if not subject to such tax, an

information return for the portion of the year during which he/she is a

nonresident, subject to such exceptions as the State Tax Commission may

prescribe by regulation. Such information return shall be due at the

same time as the return required by Article IX of this chapter for the

portion of the year during which such individual is a resident.

B. City of Yonkers taxable wages and net earnings from self-employment

for portion of year individual is a nonresident. The City of Yonkers

taxable wages and net earnings from self-employment for the portion of

the year during which the taxpayer is a nonresident shall be determined,

except as provided in Subsection C, under this article as if his/her

taxable year for federal income tax purposes were limited to the period

of his/her nonresident status.

C. Special accruals.

(1) If an individual changes his/her status from resident to

nonresident, he/she shall, regardless of his/her method of accounting,

accrue for the portion of the taxable year prior to such change of

status any items of income, gain, loss or deduction accruing prior to

the change of status, if not otherwise properly includable (whether or

not because of an election to report on an installment basis) or

allowable for City of Yonkers earnings tax purposes for such portion of

the taxable year or a prior taxable year. The amounts of such accrued

items shall be determined as such accrued items were includable or

allowable for federal self-employment tax purposes.

(2) If an individual changes his/her status from nonresident to

resident, he/she shall, regardless of his method of accounting, accrue

for the portion of the taxable year prior to such change of status any

items of income, gain, loss or deduction accruing prior to the change of

status, if not otherwise properly includable (whether or not because of

such an election to report on an installment basis) or allowable for

federal self-employment tax purposes for such portion of the taxable

year or a prior taxable year. The amounts of such accrued items shall be

determined as if such accrued items were includable or allowable for

federal self-employment tax purposes.

(3) No item of income, gain, loss or deduction which is accrued under

this subsection shall be taken into account in determining city-adjusted

wages earned or net earnings from self-employment within the City of

Yonkers for any subsequent taxable period.

(4) Where an individual changes his/her status from resident to

nonresident, the accruals under this subsection shall not be required if

the individual files with the State Tax Commission a bond or other

security acceptable to the Commission, conditioned upon the inclusion of

amounts accruable under this subsection in the determination of the City

of Yonkers income tax surcharge under this Article X hereof for one (1)

or more subsequent taxable years as if the individual had not changed

his/her resident status. In such event, the tax under this article shall

not apply to such amounts.

D. Prorations. Where an individual changes his/her status during

his/her taxable year from resident to nonresident or from nonresident to

resident, the exclusion allowable under § 15-116B shall be prorated,

under regulations of the State Tax Commission, to reflect the portions

of the entire taxable year during which the individual was a resident

and a nonresident.

Extension of time for payment.

The State Tax Commission may grant a reasonable extension of time for

payment of a tax or estimated tax (or any installment), or for filing

any return, declaration, statement or other document required pursuant

to this article, on such terms and conditions as it may require. Except

for a taxpayer who is outside the United States or who intends to claim

nonresident status pursuant to Subsection A(1) of the definition of

"resident individual" in § 15-115, no such extension for filing any

return, declaration, statement or other document shall exceed six (6)

months.

Requirements for returns, notices, records and statements.

A. General. The State Tax Commission may prescribe regulations as to

the keeping of records, the content and form of returns and statements

and the filing of copies of federal income tax returns and

determinations. The State Tax Commission may require any person, by

regulation or notice served upon such person, to make such return,

render such statements or keep such records as the State Tax Commission

may deem sufficient to show whether or not such person is liable under

this article for tax or for collection of tax.

B. Partnerships. Every partnership doing business in the City of

Yonkers and having no partners who are residents of the City of Yonkers

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 State Tax Commission regulations and instructions prescribe. Such

return shall be filed on or before the 15th day of the fourth month

following the close of each taxable year. For purposes of this

subsection, "taxable year" means year or period which would be a taxable

year of the partnership if it were subject to tax under this article.

C. Information at source. The State Tax Commission may prescribe

regulations and instructions requiring returns of information to be made

and filed on or before February 28 of each year as to the payment or

crediting in any calendar year of amounts of six hundred dollars ($600)

or more to any taxpayer under this article. Such returns may be required

of any person, including lessees or mortgagors of real or personal

property, fiduciaries, employers and all officers and employees of this

state, or any municipal corporation or political subdivision of this

state, having the control, receipt, custody, disposal or payment of

interest, rents, salaries, wages, premiums, annuities, compensations,

remunerations, emoluments or other fixed or determinable gains, profits

or income, except interest coupons payable to bearer. A duplicate of the

statement as to tax withheld on wages, required to be furnished by an

employer to an employee, shall constitute the return of information

required to be made under this section with respect to such wages.

D. Notice of qualification as receiver, etc. Every receiver, trustee

in bankruptcy, assignee for benefit of creditors or other like fiduciary

shall give notice of his qualification as such to the State Tax

Commission, as may be required by regulation.

Report of change in taxable income.

If the amount of a taxpayer's federal or New York State taxable income

or self-employment income reported on his/her federal or New York State

Tax return for any taxable year is changed or corrected by the United

States Internal Revenue Service or the New York State Tax Commission or

other competent authority, or as the result of a renegotiation of a

contract or subcontract with the United States or New York State or if a

taxpayer, pursuant to Subsection (d) of Section 6213 of the Internal

Revenue Code, executing a notice of waiver of the restrictions provided

in Subsection (a) of said section, or if a taxpayer, pursuant to § 681,

Subdivision (f), of the New York State Tax Law executes a notice of

waiver of the restrictions provided in Subdivision (c) of said section,

or if any tax on self-employment income in addition to that shown on

his/her return is assessed, the taxpayer shall report such change or

correction in federal or New York State taxable income or such execution

of such notice of waiver or such assessment and the changes or

corrections of his/her federal or New York State taxable income or

self-employment income on which it is based, within ninety (90) days

after the final determination of such change, correction or

renegotiation or such execution of such notice of waiver or the making

of such assessment as otherwise required by the State Tax Commission and

shall concede the accuracy of such determination or state wherein it is

erroneous. Any taxpayer filing an amended federal or New York State

income or self-employment income tax return shall also file within

ninety (90) days thereafter an amended return under this article and

shall give such information as the State Tax Commission may require. The

State Tax Commission may, by regulation, prescribe such exceptions to

the requirements of this section as it deems appropriate.

Administrative provisions.

The provisions contained in Part VI of Article 22 of the New York

State Tax Law and § 1331 of the New York State Tax Law, including the

provisions of judicial review by a proceeding under Article 78 of the

Civil Practice Law and Rules, shall be applicable with the same force

and effect as if those provisions had been incorporated in full in this

section and had expressly referred to any tax imposed by this article,

except where inconsistent with the provisions of this article.

Deposit and disposition of revenues.

Revenues resulting from the imposition of the tax authorized by this

article shall be deposited and disposed of in the same manner as

revenues resulting from the imposition of the tax imposed by Article

VIII of this chapter.