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:
CITY RESIDENT ESTATE OR TRUST
A.
The estate of a decedent who at his/her death was domiciled
in the City of Yonkers.
B.
A trust or a portion of a trust.
(1)
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.
(2)
A trust or a portion of a trust consisting of the property of:
(a)
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
(b)
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.
(3)
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.
CITY RESIDENT INDIVIDUAL
An individual:
A.
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
B.
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, 2025. 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; 7-25-2023 by L.L. No. 16-2023]
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.
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.
[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]
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.
[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.
[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]
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.