Section 15-100 - Persons subject to tax surchargeA.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.N.Y. Yonkers Income Tax Surcharge § 15-100