This article shall be known as the "City of Yonkers Earnings
Tax on Nonresidents Act of 1984."
[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; 7-25-2023 by L.L. No. 16-2023]
The tax imposed by this article is imposed for taxable years
beginning December 31, 1983, and ending on or before December 31,
2025.
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 $15,000. No declaration or payment
of estimated tax shall be required for taxable years beginning in
1984.
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.
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.
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 months.
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 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 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.
[Added 7-20-1984 by L.L. No. 9-1984]
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.
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.