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City of Yonkers, NY
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2023-11-28
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The Code
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Part III: Finance and Taxation
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Chapter 15 Taxes
The Charter
Ch C
Charter
Ch CA
Charter Appendix
The Code
Part I: General Provisions
Ch 1
General Provisions
Part II: Administration of City Government
Ch 4
Departments, Boards and Commissions
Ch 5
Officers and Employees
Ch 6
Freedom of Information
Ch 7
(Reserved)
Ch 8
Continuity of Government
Ch 9
Administration of Government
Ch 10
Approval and Reimbursement Rate for Use of City Property
Ch 11
Campaign Finance Reform Code
Part III: Finance and Taxation
Ch 12
Budgets, Capital and Current
Ch 13
Contracting and Purchasing
Ch 14
Service Charges for Handling of Funds
Ch 15
Taxes
Ch 15 Art I
Tax on Harness-Horse-Race Admissions
§ 15-1
Definitions.
§ 15-2
Imposition of tax.
§ 15-3
Collection of tax.
§ 15-4
Returns.
§ 15-5
Records to be kept.
§ 15-6
Determination of tax.
§ 15-7
Refunds.
§ 15-8
Remedies exclusive.
§ 15-9
Proceedings to recover tax.
§ 15-10
General powers of the Comptroller.
§ 15-11
Administration of oaths and compelling testimony.
§ 15-12
Penalties and interest.
§ 15-13
Construction and enforcement.
§ 15-14
through § 15-15. (Reserved)
Ch 15 Art II
Tax on Utilities
§ 15-16
Tax levied.
§ 15-17
Definitions.
§ 15-18
Records.
§ 15-19
Returns.
§ 15-20
Payment of tax.
§ 15-21
Unsatisfactory returns; appeals.
§ 15-22
Service of notices.
§ 15-23
Penalty for late payment.
§ 15-24
Refunds.
§ 15-25
Tax not to be extra charge to customers.
§ 15-26
Penalty for nonpayment.
§ 15-27
Power of Comptroller.
§ 15-28
Disclosure of information in returns.
§ 15-29
Disposition of funds.
§ 15-30
Extension of filing date.
§ 15-31
through § 15-32. (Reserved)
Ch 15 Art III
Real Property Tax Exemption
§ 15-33
Exemption granted.
§ 15-34
Taxation for school purposes.
§ 15-35
Exceptions.
§ 15-36
Application for exemption.
§ 15-37
City Assessor: rules and procedures.
§ 15-38
False statement in application: fine, disqualification.
Ch 15 Art IIIA
Tax Search Fee
§ 15-39
Tax search fee enumerated.
§ 15-40
(Reserved)
Ch 15 Art IV
Sales and Use Tax
§ 15-41
Definitions.
§ 15-42
Imposition of sales tax.
§ 15-43
Transitional provisions.
§ 15-44
Imposition of compensating use tax.
§ 15-45
Special rules for computing receipts and consideration.
§ 15-46
Exemptions from sales and use taxes.
§ 15-47
Exempt organizations.
§ 15-48
Deliveries outside the City; deliveries within the City of property sold or serviced elsewhere.
§ 15-49
Certain sales of motor vehicles; proof required for registration of motor vehicles.
§ 15-50
Territorial limitations.
§ 15-51
Exemptions from use tax.
§ 15-52
Refunds or credits based on proof of certain uses.
§ 15-53
Administration and collection.
§ 15-54
Disposition of revenues.
§ 15-55
Construction and enforcement.
§ 15-56
Effective date.
§ 15-57
through § 15-58. (Reserved)
Ch 15 Art V
Real Estate Transfer Tax
§ 15-59
Definitions.
§ 15-60
Imposition of tax.
§ 15-61
Presumptions and burden of proof.
§ 15-62
Payment.
§ 15-63
Returns.
§ 15-64
Exemptions.
§ 15-65
Determination of tax.
§ 15-66
Refunds.
§ 15-67
Remedies exclusive.
§ 15-68
Proceedings to recover tax.
§ 15-69
General powers of Comptroller.
§ 15-70
Administration of oaths and compelling testimony.
§ 15-71
Penalties and interest.
§ 15-72
Returns to be confidential; penalties for offenses.
§ 15-73
Notices and limitations of time.
§ 15-74
Implementation.
§ 15-75
through § 15-76. (Reserved)
Ch 15 Art VI
Tax Abatement for Rent-Controlled and Rent-Regulated Property Occupied by Senior Citizens or Persons with Disabilities
§ 15-77
Definitions.
§ 15-78
Abatement of taxes.
§ 15-79
Exception; deduction.
§ 15-80
Application for certificate.
§ 15-81
Eligibility.
§ 15-82
Portion of taxes deducted or remitted.
§ 15-83
Overcharges.
§ 15-84
When effective.
§ 15-85
through § 15-86. (Reserved)
Ch 15 Art VII
Business Exemption
§ 15-87
Percentage of business investment exemption granted.
§ 15-88
through § 15-89. (Reserved)
Ch 15 Art VIII
Tax Exemption for Physically Disabled
§ 15-90
Legislative finding and intent; enactment of exemption.
§ 15-91
Applicability.
§ 15-92
Grant of exemption.
§ 15-93
Qualification for exemption.
§ 15-94
Application for exemption.
§ 15-95
Additional information; rules and procedures.
§ 15-96
False statement in application.
Ch 15 Art VIII-A
Improvements to Property Made Pursuant to Americans With Disabilities Act
§ 15-97
Exemptions.
Ch 15 Art IX
Income Tax Surcharge
§ 15-98
Title.
§ 15-99
Definitions.
§ 15-100
Persons subject to tax surcharge.
§ 15-101
Net state tax.
§ 15-102
Filing of returns.
§ 15-103
Change of residency status.
§ 15-104
Estimated tax.
§ 15-105
Withholding tax from wages.
§ 15-106
Credit for tax withheld.
§ 15-107
Enforcement with other taxes.
§ 15-108
Administration, collection and review.
§ 15-109
Combined filings.
§ 15-110
Deposit and disposition of revenues.
§ 15-111
Amount of surcharge.
§ 15-112
through § 15-113. (Reserved)
Ch 15 Art X
Earnings Tax on Nonresidents
§ 15-114
Title.
§ 15-115
Definitions; word usage.
§ 15-116
Imposition of tax; exclusion.
§ 15-117
Taxable years to which tax is imposed.
§ 15-118
Allocation to City.
§ 15-119
Accounting periods and methods.
§ 15-120
Estimated tax.
§ 15-121
Withholding tax from wages.
§ 15-122
Filing of returns.
§ 15-123
Combined returns and employer's returns.
§ 15-124
Payment of tax.
§ 15-125
Signing of returns and other documents.
§ 15-126
Change of residency status.
§ 15-127
Extension of time for payment.
§ 15-128
Requirements for returns, notices, records and statements.
§ 15-129
Report of change in taxable income.
§ 15-130
Administrative provisions.
§ 15-131
Deposit and disposition of revenues.
§ 15-132
through § 15-133. (Reserved)
Ch 15 Art XI
Veterans Tax Exemption
§ 15-134
Exemption adjustments.
§ 15-135
Implementation.
§ 15-136
Alternative veterans exemption.
§ 15-137
Gold Star parents exemption.
Ch 15 Art XII
Economic Development Zone Exemption
§ 15-138
Grant of exemption; termination.
§ 15-139
through § 15-140. (Reserved)
Ch 15 Art XIII
Mortgage Recording Tax
§ 15-141
Imposition of tax.
§ 15-142
Payment and payment over of taxes.
§ 15-143
Manner of administration and collection.
§ 15-144
Payment and deposit of moneys.
§ 15-145
Tax additional.
§ 15-146
through § 15-148. (Reserved)
Ch 15 Art XIV
Violations and Penalties
§ 15-149
Violations and penalties.
Ch 15 Art XV
Exemption for Veterans in Cooperative Apartments
§ 15-150
Purpose.
§ 15-151
Cooperative apartment exemption granted.
§ 15-152
Application for exemption.
§ 15-153
Effective date; applicability.
Ch 15 Art XVI
Room Occupancy Tax
§ 15-154
Definitions.
§ 15-155
Imposition of tax.
§ 15-156
Transitional provisions.
§ 15-157
Exempt organizations.
§ 15-158
Territorial limits.
§ 15-159
Registration.
§ 15-160
Administration and collection.
§ 15-161
Records to be kept.
§ 15-162
Returns.
§ 15-163
Payment of tax.
§ 15-164
Determination of tax.
§ 15-165
Disposition of revenues.
§ 15-166
Refunds.
§ 15-167
Reserves.
§ 15-168
Remedies exclusive.
§ 15-169
Proceedings to recover tax.
§ 15-170
General powers of Commissioner.
§ 15-171
Administration of oaths and compelling testimony.
§ 15-172
Reference to tax.
§ 15-173
Penalties for offenses; interest.
§ 15-174
Returns to be secret.
§ 15-175
Notices and limitations of time.
§ 15-176
Severability.
Ch 16
Business Improvement Districts
Part IV: Business Regulations, Licensing and Consumer Protection
Ch 19
Enforcement Procedures
Ch 20
Food Vendors, Hawking, Peddling, Transient Business and Home Solicitation
Ch 21
Noncommercial Solicitation
Ch 22
Billposting and Distribution
Ch 23
Cabarets, Dance Halls and Sidewalk Cafes
Ch 24
Theaters, Shows and Motion-Picture Film Storage
Ch 25
Auctions, Auctioneers and Sales
Ch 26
Pawnbrokers
Ch 27
Amusements
Ch 28
Bowling Alleys
Ch 29
Locksmiths
Ch 30
Laundromats and Currency-Operated Dry-Cleaning Establishments
Ch 31
Consumer Protection Code
Ch 32
Garages
Ch 33
Newsracks
Ch 34
Games of Chance
Ch 35
Bingo
Ch 36
Parking Lots
Ch 37
Plastic-Straw-Free Yonkers
Ch 38
Third-Party Food Delivery Services
Ch 39
Hotel Licensing
Part V: Land Use
Ch 43
Zoning
Ch 44
Land Use Boards
Ch 45
Historic and Landmarks Preservation
Ch 46
Realty Subdivisions
Ch 47
Outdoor Signs
Ch 48
Environmental Quality Review
Ch 49
Greenway Compact Plan
Ch 50
Green Buildings
Ch 51
Energize New York Open C-Pace Financing Program
Ch 52
Community Choice Aggregation (ENERGY) Program
Part VI: Fire and Buildings
Ch 55
Fire and Building Code
Ch 56
Building and Electrical Code
Ch 57
Plumbing and Drainage Code
Ch 58
Housing and Building Maintenance Code
Ch 59
Fire Code
Ch 60
Steam Engineers
Ch 61
Exterior Hoisting
Part VII: Nuisances, Public Welfare and Criminal
Ch 65
Animals and Dogs
Ch 66
Noise
Ch 67
Refrigerators, Abandoned and Discarded
Ch 68
Smoking
Ch 69
Weeds and Vacant Property
Ch 70
Curfew for Minors
Ch 71
Dangerous Substances
Ch 72
Graffiti
Ch 73
Exposure of Females
Ch 74
Firearms and Weapons
Ch 75
Police
Ch 76
Insects and Rodents
Ch 77
Industrial Hygiene
Ch 78
Emergency Reporting
Ch 79
Insurance
Ch 80
Shade Trees
Ch 81
Imaging Privacy
Ch 82
Bamboo
Ch 83
Carnivals, Circuses and Fairs
Ch 84
Video Camera Systems
Ch 85
Forfeiture of Vehicles in Connection With Criminal Acts
Ch 86
Aggressive Panhandling
Ch 87
Intentional Balloon Release Ban
Ch 88
Catalytic Converters: Business Recordkeeping for Purchase, Sale and Installation; Individuals in Possession
Part VIII: Garbage, Landfills and Public Utilities
Ch 91
Garbage and Refuse
Ch 92
Recycling
Ch 93
Littering
Ch 94
Landfill Projects
Ch 95
Water Supply
Ch 96
Sewerage, Sewers and Liquid Waste
Part IX: Public Property and Streets
Ch 100
Parks and Public Places
Ch 101
Conveyance of City Property
Ch 102
Franchises
Ch 103
Streets and Sidewalks
Ch 104
Street Paving
Ch 105
Right-Of-Way Management
Ch 108
Snow Emergency
Part X: Vehicles and Traffic
Ch 109
Vehicles and Traffic
Ch 110
Taxicabs
Ch 111
Tow Trucks and Immobilization Devices
Ch 112
School Bus and Driver Licensing
Part XI: Miscellaneous
Ch 119
House Numbering
Ch 120
Memorial Day Observance
Ch 121
Reserve Fund for Cooperatives and Condominiums
Ch 122
Wharves, Docks and Bulkheads
Ch 123
Commissioners of Deeds
Ch 124
Marriage Certificates
Ch 125
Display of Prisoner of War and Missing in Action Flag
Disposition List
Ch DL
Disposition List
Parallel Table
Ch PT
Parallel Table
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Chapter 15
Taxes
[HISTORY: Adopted by the City Council of the City of Yonkers as indicated in article histories. Amendments noted where applicable.]
Article I
Tax on Harness-Horse-Race Admissions
chevron_right
§ 15-1
Definitions.
chevron_right
§ 15-2
Imposition of tax.
chevron_right
§ 15-3
Collection of tax.
chevron_right
§ 15-4
Returns.
chevron_right
§ 15-5
Records to be kept.
chevron_right
§ 15-6
Determination of tax.
chevron_right
§ 15-7
Refunds.
chevron_right
§ 15-8
Remedies exclusive.
chevron_right
§ 15-9
Proceedings to recover tax.
chevron_right
§ 15-10
General powers of the Comptroller.
chevron_right
§ 15-11
Administration of oaths and compelling testimony.
chevron_right
§ 15-12
Penalties and interest.
chevron_right
§ 15-13
Construction and enforcement.
chevron_right
§ 15-14
through § 15-15. (Reserved)
chevron_right
Article II
Tax on Utilities
chevron_right
§ 15-16
Tax levied.
chevron_right
§ 15-17
Definitions.
chevron_right
§ 15-18
Records.
chevron_right
§ 15-19
Returns.
chevron_right
§ 15-20
Payment of tax.
chevron_right
§ 15-21
Unsatisfactory returns; appeals.
chevron_right
§ 15-22
Service of notices.
chevron_right
§ 15-23
Penalty for late payment.
chevron_right
§ 15-24
Refunds.
chevron_right
§ 15-25
Tax not to be extra charge to customers.
chevron_right
§ 15-26
Penalty for nonpayment.
chevron_right
§ 15-27
Power of Comptroller.
chevron_right
§ 15-28
Disclosure of information in returns.
chevron_right
§ 15-29
Disposition of funds.
chevron_right
§ 15-30
Extension of filing date.
chevron_right
§ 15-31
through § 15-32. (Reserved)
chevron_right
Article III
Real Property Tax Exemption
chevron_right
§ 15-33
Exemption granted.
chevron_right
§ 15-34
Taxation for school purposes.
chevron_right
§ 15-35
Exceptions.
chevron_right
§ 15-36
Application for exemption.
chevron_right
§ 15-37
City Assessor: rules and procedures.
chevron_right
§ 15-38
False statement in application: fine, disqualification.
chevron_right
Article IIIA
Tax Search Fee
chevron_right
§ 15-39
Tax search fee enumerated.
chevron_right
§ 15-40
(Reserved)
chevron_right
Article IV
Sales and Use Tax
chevron_right
§ 15-41
Definitions.
chevron_right
§ 15-42
Imposition of sales tax.
chevron_right
§ 15-43
Transitional provisions.
chevron_right
§ 15-44
Imposition of compensating use tax.
chevron_right
§ 15-45
Special rules for computing receipts and consideration.
chevron_right
§ 15-46
Exemptions from sales and use taxes.
chevron_right
§ 15-47
Exempt organizations.
chevron_right
§ 15-48
Deliveries outside the City; deliveries within the City of property sold or serviced elsewhere.
chevron_right
§ 15-49
Certain sales of motor vehicles; proof required for registration of motor vehicles.
chevron_right
§ 15-50
Territorial limitations.
chevron_right
§ 15-51
Exemptions from use tax.
chevron_right
§ 15-52
Refunds or credits based on proof of certain uses.
chevron_right
§ 15-53
Administration and collection.
chevron_right
§ 15-54
Disposition of revenues.
chevron_right
§ 15-55
Construction and enforcement.
chevron_right
§ 15-56
Effective date.
chevron_right
§ 15-57
through § 15-58. (Reserved)
chevron_right
Article V
Real Estate Transfer Tax
chevron_right
§ 15-59
Definitions.
chevron_right
§ 15-60
Imposition of tax.
chevron_right
§ 15-61
Presumptions and burden of proof.
chevron_right
§ 15-62
Payment.
chevron_right
§ 15-63
Returns.
chevron_right
§ 15-64
Exemptions.
chevron_right
§ 15-65
Determination of tax.
chevron_right
§ 15-66
Refunds.
chevron_right
§ 15-67
Remedies exclusive.
chevron_right
§ 15-68
Proceedings to recover tax.
chevron_right
§ 15-69
General powers of Comptroller.
chevron_right
§ 15-70
Administration of oaths and compelling testimony.
chevron_right
§ 15-71
Penalties and interest.
chevron_right
§ 15-72
Returns to be confidential; penalties for offenses.
chevron_right
§ 15-73
Notices and limitations of time.
chevron_right
§ 15-74
Implementation.
chevron_right
§ 15-75
through § 15-76. (Reserved)
chevron_right
Article VI
Tax Abatement for Rent-Controlled and Rent-Regulated Property Occupied by Senior Citizens or Persons with Disabilities
chevron_right
§ 15-77
Definitions.
chevron_right
§ 15-78
Abatement of taxes.
chevron_right
§ 15-79
Exception; deduction.
chevron_right
§ 15-80
Application for certificate.
chevron_right
§ 15-81
Eligibility.
chevron_right
§ 15-82
Portion of taxes deducted or remitted.
chevron_right
§ 15-83
Overcharges.
chevron_right
§ 15-84
When effective.
chevron_right
§ 15-85
through § 15-86. (Reserved)
chevron_right
Article VII
Business Exemption
chevron_right
§ 15-87
Percentage of business investment exemption granted.
chevron_right
§ 15-88
through § 15-89. (Reserved)
chevron_right
Article VIII
Tax Exemption for Physically Disabled
chevron_right
§ 15-90
Legislative finding and intent; enactment of exemption.
chevron_right
§ 15-91
Applicability.
chevron_right
§ 15-92
Grant of exemption.
chevron_right
§ 15-93
Qualification for exemption.
chevron_right
§ 15-94
Application for exemption.
chevron_right
§ 15-95
Additional information; rules and procedures.
chevron_right
§ 15-96
False statement in application.
chevron_right
Article VIII-A
Improvements to Property Made Pursuant to Americans With Disabilities Act
chevron_right
§ 15-97
Exemptions.
chevron_right
Article IX
Income Tax Surcharge
chevron_right
§ 15-98
Title.
chevron_right
§ 15-99
Definitions.
chevron_right
§ 15-100
Persons subject to tax surcharge.
chevron_right
§ 15-101
Net state tax.
chevron_right
§ 15-102
Filing of returns.
chevron_right
§ 15-103
Change of residency status.
chevron_right
§ 15-104
Estimated tax.
chevron_right
§ 15-105
Withholding tax from wages.
chevron_right
§ 15-106
Credit for tax withheld.
chevron_right
§ 15-107
Enforcement with other taxes.
chevron_right
§ 15-108
Administration, collection and review.
chevron_right
§ 15-109
Combined filings.
chevron_right
§ 15-110
Deposit and disposition of revenues.
chevron_right
§ 15-111
Amount of surcharge.
chevron_right
§ 15-112
through § 15-113. (Reserved)
chevron_right
Article X
Earnings Tax on Nonresidents
chevron_right
§ 15-114
Title.
chevron_right
§ 15-115
Definitions; word usage.
chevron_right
§ 15-116
Imposition of tax; exclusion.
chevron_right
§ 15-117
Taxable years to which tax is imposed.
chevron_right
§ 15-118
Allocation to City.
chevron_right
§ 15-119
Accounting periods and methods.
chevron_right
§ 15-120
Estimated tax.
chevron_right
§ 15-121
Withholding tax from wages.
chevron_right
§ 15-122
Filing of returns.
chevron_right
§ 15-123
Combined returns and employer's returns.
chevron_right
§ 15-124
Payment of tax.
chevron_right
§ 15-125
Signing of returns and other documents.
chevron_right
§ 15-126
Change of residency status.
chevron_right
§ 15-127
Extension of time for payment.
chevron_right
§ 15-128
Requirements for returns, notices, records and statements.
chevron_right
§ 15-129
Report of change in taxable income.
chevron_right
§ 15-130
Administrative provisions.
chevron_right
§ 15-131
Deposit and disposition of revenues.
chevron_right
§ 15-132
through § 15-133. (Reserved)
chevron_right
Article XI
Veterans Tax Exemption
chevron_right
§ 15-134
Exemption adjustments.
chevron_right
§ 15-135
Implementation.
chevron_right
§ 15-136
Alternative veterans exemption.
chevron_right
§ 15-137
Gold Star parents exemption.
chevron_right
Article XII
Economic Development Zone Exemption
chevron_right
§ 15-138
Grant of exemption; termination.
chevron_right
§ 15-139
through § 15-140. (Reserved)
chevron_right
Article XIII
Mortgage Recording Tax
chevron_right
§ 15-141
Imposition of tax.
chevron_right
§ 15-142
Payment and payment over of taxes.
chevron_right
§ 15-143
Manner of administration and collection.
chevron_right
§ 15-144
Payment and deposit of moneys.
chevron_right
§ 15-145
Tax additional.
chevron_right
§ 15-146
through § 15-148. (Reserved)
chevron_right
Article XIV
Violations and Penalties
chevron_right
§ 15-149
Violations and penalties.
chevron_right
Article XV
Exemption for Veterans in Cooperative Apartments
chevron_right
§ 15-150
Purpose.
chevron_right
§ 15-151
Cooperative apartment exemption granted.
chevron_right
§ 15-152
Application for exemption.
chevron_right
§ 15-153
Effective date; applicability.
chevron_right
Article XVI
Room Occupancy Tax
chevron_right
§ 15-154
Definitions.
chevron_right
§ 15-155
Imposition of tax.
chevron_right
§ 15-156
Transitional provisions.
chevron_right
§ 15-157
Exempt organizations.
chevron_right
§ 15-158
Territorial limits.
chevron_right
§ 15-159
Registration.
chevron_right
§ 15-160
Administration and collection.
chevron_right
§ 15-161
Records to be kept.
chevron_right
§ 15-162
Returns.
chevron_right
§ 15-163
Payment of tax.
chevron_right
§ 15-164
Determination of tax.
chevron_right
§ 15-165
Disposition of revenues.
chevron_right
§ 15-166
Refunds.
chevron_right
§ 15-167
Reserves.
chevron_right
§ 15-168
Remedies exclusive.
chevron_right
§ 15-169
Proceedings to recover tax.
chevron_right
§ 15-170
General powers of Commissioner.
chevron_right
§ 15-171
Administration of oaths and compelling testimony.
chevron_right
§ 15-172
Reference to tax.
chevron_right
§ 15-173
Penalties for offenses; interest.
chevron_right
§ 15-174
Returns to be secret.
chevron_right
§ 15-175
Notices and limitations of time.
chevron_right
§ 15-176
Severability.
chevron_right