§ 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 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.

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.