N.Y. Comp. Codes R. & Regs. tit. 20 § 250.1
Pursuant to article 30-A of the Tax Law, a city having a population of more than 190,000 but less than 215,000 inhabitants is authorized to impose a city income tax surcharge on the residents of such city at the rate prescribed therein. The city income tax surcharge authorized to be imposed pursuant to article 30-A of the Tax Law is to be administered and collected, including the administration and collection of the income tax surcharge required to be withheld by employers, by the Department of Taxation and Finance. Local Law No. 8, as amended by Local Law No. 9, of the City of Yonkers Laws of 1984 added article IX to the Codes and Ordinances of the City of Yonkers to impose the city income tax surcharge authorized pursuant to the authority of article 30-A of the Tax Law, and vested the administration and collection of such city income tax surcharge with the Department of Taxation and Finance.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 250.1