Yonkers income tax surcharge Law
Income Tax Surcharge
TAXES ARTICLE IX INCOME TAX SURCHARGE
New York Yonkers income tax surcharge Law
New York · statute · N.Y. Yonkers income tax surcharge Law · 36 active provisions
N.Y. Yonkers income tax surcharge Law § 15-98
Title
§ 15-98. Title. This article shall be known as the "City of Yonkers Income Tax Surcharge Act of 1984."
N.Y. Yonkers income tax surcharge Law § 15-99
Definitions
§ 15-99. Definitions. For purposes of this article and chapter, the following words and phrases shall have the following meanings: CITY NONRESIDENT ESTATE OR TRUST - An estate or trust which is not a resident of the City of Yonkers. CITY NONRESIDENT INDIVIDUAL - An individual who is not a resident of the City of Yonker…
N.Y. Yonkers income tax surcharge Law § 15-100
Persons subject to tax surcharge
§ 15-100. Persons subject to tax surcharge. 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, 2003. A taxpayer's taxa…
N.Y. Yonkers income tax surcharge Law § 15-101
Net state tax
§ 15-101. Net state tax. 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…
N.Y. Yonkers income tax surcharge Law § 15-102
Filing of returns
§ 15-102. Filing of returns. 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 ind…
N.Y. Yonkers income tax surcharge Law § 15-103
Change of residency status
§ 15-103. Change of residency status. 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 (1) return as a City of Yonkers resident for the port…
N.Y. Yonkers income tax surcharge Law § 15-104
Estimated tax
§ 15-104. Estimated tax. Every city resident 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 fifteen percent (15%) of his New York State estimated tax payments in the same manner and su…
N.Y. Yonkers income tax surcharge Law § 15-105
Withholding tax from wages
§ 15-105. Withholding tax from wages. 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…
N.Y. Yonkers income tax surcharge Law § 15-106
Credit for tax withheld
§ 15-106. Credit for tax 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…
N.Y. Yonkers income tax surcharge Law § 15-107
Enforcement with other taxes
§ 15-107. Enforcement with other taxes. 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 authori…
N.Y. Yonkers income tax surcharge Law § 15-108
Administration, collection and review
§ 15-108. Administration, collection and review. 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 c…
N.Y. Yonkers income tax surcharge Law § 15-109
Combined filings
§ 15-109. Combined filings. 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, m…
N.Y. Yonkers income tax surcharge Law § 15-110
Deposit and disposition of revenues
§ 15-110. Deposit and disposition of revenues. 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,…
N.Y. Yonkers income tax surcharge Law § 15-111
Amount of surcharge
§ 15-111. Amount of surcharge. The surcharge imposed by this article shall be at the rate of fifteen per centum (15%) of the net state tax as defined in § 15-90* 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,…
N.Y. Yonkers income tax surcharge Law § 15-112
(Reserved)
§ 15-112. (Reserved)
N.Y. Yonkers income tax surcharge Law § 15-113
(Reserved)
§ 15-113. (Reserved)
Yonkers income tax surcharge Law
Earnings Tax On Nonresidents
ARTICLE X EARNINGS TAX ON NONRESIDENTS
N.Y. Yonkers income tax surcharge Law § 15-114
Title
§ 15-114. Title. This article shall be known as the "City of Yonkers Earnings Tax on Nonresidents Act of 1984."
N.Y. Yonkers income tax surcharge Law § 15-115
Definitions; word usage
§ 15-115. Definitions; word usage. 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…
N.Y. Yonkers income tax surcharge Law § 15-116
Imposition of tax; exclusion
§ 15-116. Imposition of tax; exclusion. A. Imposition of tax. A tax is hereby imposed at a rate of 1/4 of 1% on the wages earned, and net earnings from self-employment, within the City of Yonkers of every nonresident, individual, estate and trust. B. Exclusion. (1) In computing the amount of wages and net earnings from…
N.Y. Yonkers income tax surcharge Law § 15-117
Taxable years to which tax is imposed
§ 15-117. Taxable years to which tax is imposed. The tax imposed by this article is imposed for taxable years beginning December 31, 1983 and ending on or before December 31, 2003.
N.Y. Yonkers income tax surcharge Law § 15-118
Allocation to City
§ 15-118. Allocation to City. 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. B. Allocation of net earnings from self-employment. (1…
N.Y. Yonkers income tax surcharge Law § 15-119
Accounting periods and methods
§ 15-119. Accounting periods and methods. 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 pur…
N.Y. Yonkers income tax surcharge Law § 15-120
Estimated tax
§ 15-120. Estimated tax. 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…
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