The Banking Development District Program
The New York City Banking Commission was created by the City Charter to:

(1) Determine the eligibility of banks applying for designation as City depository banks;
(2) Recommend interest rates to the City Council for either early or late property tax payments;
(3) Administer the City's Banking Development District Program

Business Tax Audit Process
Finance may select a tax return to audit and can request additional information from the taxpayer.   If an audit results in more tax due or if a refund is reduced, the taxpayer has several ways to challenge this decision.

Cash Bail Refunds
Cash bail is collected at NYC jails and by the courts. The “Surety” - the person who paid the bail - is given a receipt as proof of payment. The bail money is held by Finance until the court issues a refund order.

The Collections Process
The Collection Division contacts people and businesses who have not paid their taxes, parking tickets or other violations.

Court and Trust Funds Withdrawal
Court and Trust holds funds paid to the court until a case is resolved. Interest is paid on this money and it can only be withdrawn by an order from a judge.

Personal Income Tax
There is no separate NYC income tax form.  City residents who are required to submit a New York State income tax form must also complete the NYC section.

Sheriff Auctions
The Sheriff can take vehicles, real and personal property to auction and satisfy judgment debt.  They can do this with or without warning.

Sheriff Civil Law Enforcement
Activities in this area include:

(1) the service of warrants and process;
(2) execution of court orders and seizure of assets;
(3) arrests;
(4) evictions and
(5) Deadbeat Parents Program

Tax Evasion and Fraud Reporting 
The Tax Enforcement Division investigates taxpayers for possible criminal violations of the City's sales, business, cigarette, and personal income tax laws.

Vendor Services
The Tax Enforcement Division investigates taxpayers for possible criminal violations of the City's sales, business, cigarette, and personal income tax laws.
Enroll in City payments with EFT (Direct Deposit)

Wholesale Cigarettes
Finance licenses and monitors all New York City wholesale cigarette vendors.

Additional Information
ACCESS NYC Online Benefits Screening