Legislation
SECTION 15-105
Withholding tax from wages
Yonkers Income Tax Surcharge (YTS) CHAPTER ROOT, ARTICLE 9
§ 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
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.
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.