N.Y. YTS Law § 15-100

§ 15-100. Persons subject to tax surcharge.\n A. General. The City of Yonkers income tax surcharge imposed hereby\nshall be imposed for each taxable year on every City resident\nindividual, estate and trust in every taxable year commencing after\nDecember 31, 1983 and ending on or before December 31, 2003. A\ntaxpayer's taxable year for the purposes of the City of Yonkers income\ntax surcharge imposed pursuant to this article shall be the same as\nhis/her taxable year under Article 22 of the New York State Tax Law.\n B. Partners and partnerships. A partnership as such shall not be\nsubject to the City of Yonkers income tax surcharge imposed pursuant to\nthis article. Persons carrying on business as partners shall be liable\nfor the City of Yonkers income tax surcharge only in their separate or\nindividual capacities.\n C. Associations taxable as corporations. An association, trust or\nother unincorporated organization which is taxable as a corporation for\nfederal income tax purposes shall not be subject to the City of Yonkers\nincome tax surcharge imposed pursuant to this article.\n D. Exempt trustees and organizations. A trust or other unincorporated\norganization which, by reason of its purposes or activities, is exempt\nfrom federal income tax shall be exempt from any City of Yonkers income\ntax surcharge imposed pursuant to this article, regardless of whether it\nis subject to federal income tax on unrelated business taxable income.\n