§ 15-115 — Definitions; word usage

§ 15-115. Definitions; word usage.\n A. As used in this article, the following terms shall mean and\ninclude:\n CITY - The City of Yonkers, Westchester County, New York.\n ESTIMATED TAX - The amount of tax on the net earnings from\nself-employment which a taxpayer estimates to be his/her tax under §\n15-116 of this article for the taxable year.\n NET EARNINGS FROM SELF-EMPLOYMENT - The same as net earnings from\nself-employment as defined in Subsection (a) of Section 1402 of the\nInternal Revenue Code of 1954, except that an estate or trust shall be\ndeemed to have "net earnings from self-employment" determined in the\nsame manner as if it were an individual subject to the tax on\nself-employment income imposed by Section 1401 of the Internal Revenue\nCode of 1954 diminished by the amount of any deduction allowed by\nSubsection (c) of Section 642 of the Internal Revenue Code and the\ndeductions allowed by Sections 651 and 661 of said code to the extent\nthat they represent distributions or payments to a resident of the City\nof Yonkers. However, "trade or business," as used in Subsection (a) of\nSection 1402 of such code, shall mean the same as "trade or business" as\ndefined in Subsection (c) of Section 1402 of such code, except that\nParagraphs 4, 5 and 6 of such subsection shall not apply in determining\n"net earnings from self-employment" taxable under this Article X;\nprovided, however, that in the case of a nonresident individual or\npartner of a partnership doing an insurance business described in\nSubdivision 1(a) of § 425-a of the Insurance Law, any item of income,\ngain, loss or deduction of such business which is the individual's\ndistributive or pro rata share for federal income tax purposes or which\nthe individual is required to take into account separately for federal\nincome tax purposes shall not be considered to be "net earnings from\nself-employment."\n NONRESIDENT ESTATE OR TRUST - An estate or trust which is not a\nresident.\n NONRESIDENT INDIVIDUAL - An individual who is not a resident.\n PAYROLL PERIOD AND EMPLOYER - The same as "payroll period and\nemployer" as defined in Subsections (b) and (d) of Section 3401 of the\nInternal Revenue Code of 1954, and "employee" shall also include all\nthose included as employees in Subsection (c) of such section of such\ncode.\n RESIDENT ESTATE OR TRUST:\n (1) The estate of a decedent who at his/her death was domiciled in the\nCity of Yonkers.\n (2) A trust or a portion of a trust.\n (a) A trust or a portion of a trust consisting of property transferred\nby will of a decedent who at his death was domiciled in the City of\nYonkers; or\n (b) A trust or a portion of a trust consisting of the property of:\n (1) A person domiciled in the City of Yonkers at the time such\nproperty was transferred to the trust, if such trust or portion of a\ntrust was then irrevocable or if it was then revocable and has not\nsubsequently become irrevocable; or\n (2) A person domiciled in the City of Yonkers at the time such trust\nor portion of a trust became irrevocable, if it was revocable when such\nproperty was transferred to the trust but has subsequently become\nirrevocable.\n (c) For the purposes of the foregoing, a trust or a portion of a trust\nis revocable if it is subject to a power, exercisable immediately or at\nany future time, to revest title in the person whose property\nconstitutes such trust or portion of a trust, and a trust or portion of\na trust becomes irrevocable when the possibility that such power may be\nexercised has been terminated.\n RESIDENT INDIVIDUAL - An individual:\n (1) Who is domiciled in the City of Yonkers, unless he/she maintains\nno permanent place of abode in the City of Yonkers, maintains a\npermanent place of abode elsewhere and spends in the aggregate not more\nthan thirty (30) days of the taxable year in the City of Yonkers; or\nwithin any period of five hundred forty-eight (548) consecutive days he\nis present in a foreign country or countries for at least four hundred\nfifty (450) days, and during such period of five hundred forty-eight\n(548) consecutive days he/she is not present in the city for more than\nninety (90) days and does not maintain a permanent place of abode in the\ncity at which his/her spouse (unless such spouse is legally separated)\nor minor children are present for more than ninety (90) days, and during\nany period of less than twelve (12) months, which would be treated as a\nseparate taxable period based on a change of resident status, and which\nperiod is contained within such period of five hundred forty-eight (548)\nconsecutive days, he/she is present in the City of Yonkers for a number\nof days which does not exceed an amount which bears the same ratio to\nninety (90) as the number of days contained in such period of less than\ntwelve (12) months bears to five hundred forty-eight (548); or\n (2) Who is not domiciled in the City of Yonkers but maintains a\npermanent place of abode in the City of Yonkers and spends in the\naggregate more than one hundred eighty-three (183) days of the taxable\nyear in the City of Yonkers, unless such individual is in active service\nin the armed forces of the United States.\n TAXABLE YEAR - The taxpayer's taxable year for federal income tax\npurposes.\n WAGES - Wages as defined in Subsection (a) of Section 3401 of the\nInternal Revenue Code of 1954, except that "wages" shall not include\npayments for active service as a member of the armed forces of the\nUnited States and shall not include, in the case of a nonresident\nindividual or partner of a partnership doing an insurance business as a\nmember of the New York insurance exchanges described in Subdivision 1(a)\nof § 425-a of the Insurance Law, any item of income, gain, loss or\ndeduction of such business which is such individual's distributive or\npro rata share for federal income tax purposes or which such individual\nis required to take into account separately for federal income tax\npurposes.\n B. Comparable meaning of terms. Unless a different meaning is clearly\nrequired, any term used in this article shall have the same meaning as\nwhen used in a comparable context in the laws of the United States\nrelating to federal taxes, and any reference in this article to the\nInternal Revenue Code, the Internal Revenue Code of 1954 or to the laws\nof the United States shall mean the provisions of the Internal Revenue\nCode of 1954, and amendments thereto, and other provisions of the laws\nof the United States relating to federal taxes, and amendments thereto.\n