N.Y. Comp. Codes R. & Regs. tit. 20 § 260.1
Pursuant to article 30-B 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 tax on the earnings of nonresidents derived from within such city at a rate not to exceed the rate provided for therein. The city earnings tax on nonresidents authorized to be imposed pursuant to article 30-B of the Tax Law is to be administered and collected, including the administration and collection of nonresident earnings tax 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 X to the Codes and Ordinances of the City of Yonkers to impose the city earnings tax on nonresidents authorized pursuant to the authority of article 30-B of the Tax Law, and vested the administration and collection of such city earnings tax on nonresidents with the Department of Taxation and Finance.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 260.1