[Adopted 7-11-1984 by Section 2 of L.L. No. 8-1984]
This article shall be known as the "City of Yonkers Income Tax
Surcharge Act of 1984."
For purposes of this article and chapter, the following words
and phrases shall have the following meanings:
An estate or trust which is not a resident of the City of
Yonkers.
An individual who is not a resident of the City of Yonkers.
The estate of a decedent who at his/her death was domiciled
in the City of Yonkers.
A trust or a portion of a trust.
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.
A trust or a portion of a trust consisting of the property of:
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
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.
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.
An individual:
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
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.
[Amended 7-20-1984 by L.L. No. 9-1984; 10-9-1984 by L.L. No.
12-1984]
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, 2023. 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.
[Amended 10-25-1988 by L.L. No. 9-1988; 11-26-1991 by L.L. No.
12-1991; 8-23-1994 by L.L. No. 6-1994; 7-18-1996 by L.L. No.
8-1996; 8-14-1997 by L.L. No. 10-1997; 8-11-1999 by L.L. No.
2-1999; 8-20-2001 by L.L. No. 10-2001; 6-25-2003 by L.L. No.
2-2003; 6-28-2005 by L.L. No. 4-2005; 6-14-2007 by L.L. No.
6-2007; 7-28-2009 by L.L. No. 4-2009; 8-24-2011 by L.L. No.
9-2011; 8-1-2013 by L.L. No. 4-2013; 9-12-2013 by L.L. No.
6-2013; 7-15-2015 by L.L. No. 17-2015; 7-6-2017 by L.L. No. 14-2017; 6-23-2020 by L.L. No. 3-2020; 8-3-2021 by L.L. No. 11-2021[1]]
[1]
Editor’s Note: This local law provided that it would
take effect 1-1-2022.
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.[2]
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.
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.
[Amended 7-20-1984 by L.L. No. 9-1984]
(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 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.
[Amended 7-20-1984 by L.L. No. 9-1984]
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.
[Amended 10-9-1984 by L.L. No. 12-1984]
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 or more fiduciaries are acting jointly,
the return may be made by any one of them.
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 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 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.
[Amended 7-20-1984 by L.L. No. 9-1984; 6-28-2005 by L.L. No.
4-2005; 7-14-2010 by L.L. No. 4-2010; 2-23-2011 by L.L. No.
3-2011; 6-10-2014 by L.L. No. 11-2014[1]]
Every City resident or 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 16 3/4% of his New York State estimated tax payments.
[1]
Editor's Note: This local law stated that it would take effect
1-1-2014.
[Amended 7-20-1984 by L.L. No. 9-1984]
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.
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 12 months, the credit shall
be made under regulations of the State Tax Commission.
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.
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 nonresidents' earnings tax, City of Yonkers income tax surcharge or 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 nonresidents' 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.
[Amended 10-9-1984 by L.L. No. 12-1984]
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.
[Amended 7-20-1984 by L.L. No. 9-1984; 10-9-1984 by L.L. No.
12-1984]
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 2E 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 2E 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 2E of the General City Law.
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.
[Amended 6-28-2005 by S.O. No. 28-2005; 2-23-2011 by L.L. No.
3-2011; 6-10-2014 by L.L. No. 11-2014[1]]
The surcharge imposed by this article shall be at the rate of 16 3/4% of the net state tax as defined in § 15-101 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.
[1]
Editor's Note: This local law stated that it would take effect
1-1-2014.
