The surcharge imposed by this article shall be at the rate of fifteen per centum (15%) of the net state tax as defined in § 15-90 of this article. Further, in the event that the City of Yonkers is desirous of changing the amount of said income tax surcharge from the rate herein imposed, said change shall be effectuated by the adoption by the City Council of a special ordinance.
N.Y. Yonkers Income Tax Surcharge § 15-111