[Adopted 7-11-1984 as Section 3 of L.L. No. 8-1984]
This article shall be known as the "City of Yonkers Earnings Tax on Nonresidents Act of 1984."
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 30 days of the taxable year in the City of Yonkers; or within any period of 548 consecutive days he 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 for more than 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 90 days, and during any period of less than 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 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 90 as the number of days contained in such period of less than 12 months bears to 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 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.
A. 
Imposition of tax. A tax is hereby imposed at a rate of 1/2 of 1% on the wages earned, and net earnings from self employment, within the City of Yonkers of every nonresident, individual, estate and trust.
[Amended 10-9-1984 by L.L. No. 12-1984; 8-11-1999 by L.L. No. 3-1999; 6-28-2005 by L.L. No. 6-2005[1]]
[1]
Editor's Note: This local law provided that it shall take effect 1-1-2005.
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 Self-Employment
Exclusion Allowable
Not over $10,000
$3,000
Over $10,000 but not over $20,000
$2,000
Over $20,000 but not over $30,000
$1,000
Over $30,000
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.
[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]]
The tax imposed by this article is imposed for taxable years beginning December 31, 1983, and ending on or before December 31, 2023.
[1]
Editor’s Note: This local law provided that it would take effect 1-1-2022.
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.
[Amended 10-9-1984 by L.L. No. 12-1984]
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.
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 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, 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.
[Amended 10-9-1984 by L.L. No. 12-1984]
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. 
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.
[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. 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 or more fiduciaries are acting jointly, the return may be made by any one of them.
G. 
Cross reference. For provisions as to information on returns by partnerships, employers and other persons, see § 15-128.
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.[1]
[1]
Editor's Note: Former Subsection A(3), which provided for the filing of a combined declaration of estimated tax and which immediately followed this subsection, was repealed 7-20-1984 by L.L. No. 9-1984.
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.
[Amended 7-20-1984 by L.L. No. 9-1984]
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.
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 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.
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.
[Amended 10-9-1984 by L.L. No. 12-1984]
(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 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.
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.
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 $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.
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.