1. (a) Every person subject to City of Yonkers earnings tax on nonresidents or liable for the collection thereof, and any person required to file a return of information with respect to earnings, must keep such permanent books of account or records as are sufficient to establish the amount of net earnings from self-employment and other matters required to be shown by such person in any City of Yonkers earnings tax return or such return of information.
2. (b) The State Tax Commission is authorized to prescribe the contents and form of City of Yonkers earnings tax returns, documents and statements, and may require the inclusion therein of any information, including identifying numbers, it deems necessary for the proper enforcement of article 30-B of the Tax Law and article X of the Codes and Ordinances of the City of Yonkers.

Tax Law, § 14(a) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-111(a)