[HISTORY: Adopted by the City Council of the City of Yonkers
as indicated in article histories. Amendments noted where applicable.]
Table of Contents
Table of Contents
- 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
- 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
- Table of Datelines
- Ch TOD Table of Datelines