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New York City Overview
The New York City Charter
The New York City Administrative Code
NEW YORK CITY ADMINISTRATIVE CODE
Title 1: General Provisions
Title 2: City of New York
Title 3: Elected officials
Title 4: Property of the City
Title 5: Budget; Capital Projects
Title 6: Contracts, Purchases and Franchises
Title 7: Legal Affairs
Title 8: Civil Rights
Title 9: Criminal Justice
Title 10: Public Safety
Title 11: Taxation and Finance
Chapter 1: Department of Finance
§ 11-101 Power of department of finance to adopt a seal.
§ 11-102 Finance department; records; copies when in evidence.
§ 11-102.1 Authorization to require identifying numbers.
§ 11-103 Bond of commissioner and deputy commissioners of finance.
§ 11-104 Commissioner of finance to keep accounts.
§ 11-105 Agreements with financing agencies or card issuers; payment of fines, civil penalties, taxes, fees, rates, rent, charges or other amounts by credit card.
§ 11-106 Weekly reports by commissioner of finance to mayor and comptroller.
§ 11-107 Report to comptroller.
§ 11-108 Rules in signing warrants.
§ 11-109 Commissioner of finance to exhibit bank book.
§ 11-110 When commissioner of finance to close accounts.
§ 11-111 Withdrawal of moneys by heads of agencies.
§ 11-112 Authorization of subordinates to sign checks and warrants.
§ 11-113 Acceptance of facsimile signatures by banks or trust companies.
§ 11-114 City collector; where to keep offices.
§ 11-115 City collector; appointment; bond.
§ 11-116 Deputies to give bond; duties.
§ 11-117 Renewal of bond.
§ 11-118 Bureau of city collections; duties.
§ 11-119 City collector; absence; suspension of.
§ 11-120 Bond of city collector to be filed.
§ 11-121 City collector; daily statements and accounts.
§ 11-122 Exemption from taxes granted to REMICs.
§ 11-123 Interest compounded daily.
§ 11-124 Conciliation conferences.
§ 11-125 Temporary amnesty program; commercial rent or occupancy tax, utility tax, real property transfer tax and hotel room occupancy tax.
§ 11-126 Definitions.
§ 11-127 Temporary amnesty program; chapters five, six, seven, eight, nine, eleven, twelve, thirteen, fourteen, fifteen, twenty-one, twenty-four, twenty-five and twenty-seven of this title.
§ 11-128 Payment of real property taxes by electronic funds transfer.
§ 11-129 Department of finance statement of account.
§ 11-129.1 Department of finance notification to property owners regarding tax liens.
§ 11-130 Financial institution data match system for tax collection purposes.
§ 11-131 Voluntary disclosure and compliance program.
§ 11-132 Mandatory electronic filing and payment.
§ 11-133 Consent to dissolution of a corporation.
§ 11-134 Data verification.
§ 11-135 Informational brochure.
§ 11-136 Report on notices of violations returnable to the environmental control board.
§ 11-137 Rent increase exemption programs: ombudspersons, notices and report.
§ 11-138 Notice to senior citizen rent increase exemption and disability rent increase exemption program tenants regarding legal regulated and preferential rents.
§ 11-139 Dissemination of senior citizen rent increase exemption program information.
§ 11-140 Report on revocations.
§ 11-141 Notice to class two properties.
§ 11-142. Not-for-profit ombudsperson.
§ 11-143 Contact information of real property owners.
§ 11-144 Child care credit against certain business income taxes.
Chapter 2: Real Property Assessment, Taxation and Charges
Chapter 3: Tax Liens and Tax Sales
Chapter 4: Tax Lien Foreclosure by Action In Rem
Chapter 5: City Unincorporated Business Income Tax
Chapter 6: City Business Taxes
Chapter 7: Commercial Rent or Occupancy Tax
Chapter 8: Tax on Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers
Chapter 9: Tax Upon Foreign and Alien Insurers
Chapter 10: Occupancy Tax for Low Rent Housing and Slum Clearance
Chapter 11: Utility Tax
Chapter 12: Horse Race Admissions Tax
Chapter 13: Cigarette Tax
Chapter 14: Tax on Transfer of Taxicab Licenses
Chapter 15: Tax on Coin Operated Amusement Devices [Repealed]
Chapter 16: Tax on Containers
Chapter 17: City Personal Income Tax on Residents
Chapter 19: Earnings Tax on Nonresidents
Chapter 20: Sales, Excise and Related Taxes
Chapter 21: Real Property Transfer Tax
Chapter 22: Tax on Owners of Motor Vehicles
Chapter 23: Surcharge on Off-Track Winnings [Repealed]
Chapter 23-A: Enhanced 911 Telephone Surcharge
Chapter 23-B: Wireless Communications Service Surcharge
Chapter 23-C: Wireless Communications Surcharge
Chapter 24: Tax on Retail Licensees of the State Liquor Authority
Chapter 25: Tax on Occupancy of Hotel Rooms
Chapter 26: Tax on Mortgages
Chapter 27: Annual Vault Charge
Chapter 28: Claims Against Fire Insurance Proceeds
Chapter 29: Tax Expenditure Evaluation*
Chapter 30: New York City Sustainable Energy Loan Program
Chapter 31: Ground Floor and Second Floor Commercial Premises Registry
Chapter 40: Crimes and Other offenses: Seizures and Forfeitures
Title 12: Personnel and Labor
Title 13: Retirement and Pensions
Title 14: Police
Title 15: Fire Prevention and Control
Title 16: Sanitation
Title 16-A: [Commercial Waste Removal]
Title 16-B: Commercial Waste Zones
Title 17: Health
Title 18: Parks
Title 19: Transportation
Title 20: Consumer and Worker Protection
Title 20-A: [Shipboard Gambling]
Title 21: Social Services
Title 21-A: Education
Title 22: Economic Affairs
Title 23: Communications
Title 24: Environmental Protection and Utilities
Title 25: Land Use
Title 26: Housing and Buildings
Title 27: Construction and Maintenance
Title 28: New York City Construction Codes
Title 29: New York City Fire Code
Title 30: Emergency Management
Title 31: Department of Veterans' Services
Title 32: Labor and Employment
Title 33: Investigations
Title 34: Racial Equity
Appendix A: Unconsolidated Local Laws
The Rules of the City of New York
THE RULES OF THE CITY OF NEW YORK
Title 1: Department of Buildings
Title 2: Board of Standards and Appeals
Title 3: Fire Department
Title 6: Department of Consumer and Worker Protection
Title 9: Procurement Policy Board Rules
Title 12: Franchise and Concession Review Committee
Title 15: Department of Environmental Protection
Title 16: Department of Sanitation
Title 17: Business Integrity Commission
Title 19: Department of Finance
Title 20: Tax Appeals Tribunal
Title 21: Tax Commission
Title 22: Banking Commission
Title 24: Department of Health and Mental Hygiene
Title 25: Department of Mental Health and Retardation [Repealed]
Title 28: Housing Preservation and Development
Title 29: Loft Board
Title 30: Rent Guidelines Board
Title 31: Mayor's Office of Homelessness and Single Room Occupancy
Title 34: Department of Transportation
Title 35: Taxi and Limousine Commission
Title 38: Police Department
Title 38-A: Civilian Complaint Review Board
Title 39: Department of Correction
Title 40: Board of Correction
Title 41: Department of Juvenile Justice
Title 42: Department of Probation
Title 43: Mayor
Title 44: Comptroller
Title 45: Borough Presidents
Title 46: Law Department
Title 47: Commission on Human Rights
Title 48: Office of Administrative Trials and Hearings (OATH)
Title 49: Department of Records and Information Services
Title 50: Community Assistance Unit
Title 51: City Clerk
Title 52: Campaign Finance Board*
Title 53: Conflicts of Interest Board
Title 55: Department of Citywide Administrative Services
Title 56: Department of Parks and Recreation
Title 57: Art Commission
Title 58: Department of Cultural Affairs
Title 60: Civil Service Commission
Title 61: Office of Collective Bargaining
Title 62: City Planning
Title 63: Landmarks Preservation Commission
Title 66: Department of Small Business Services
Title 67: Department of Information Technology and Telecommunications
Title 68: Human Resources Administration
Title 69: Department of Aging
Title 70: In Rem Foreclosure Release Board
Title 71: Voter Assistance Commission
Title 72: Office of Emergency Management
Title 73: Civic Engagement Commission
Title 74: Community Hiring
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§ 11-109 Commissioner of finance to exhibit bank book.
The commissioner of finance shall exhibit his or her bank book to the comptroller on the first Tuesday of every month and oftener when required.
§ 11-110 When commissioner of finance to close accounts.
The accounts of the commissioner of finance shall be annually closed on the last day of June.
§ 11-111 Withdrawal of moneys by heads of agencies.
Notwithstanding any provision of the charter, any city treasury or sinking fund moneys which have been duly withdrawn from any bank or trust company upon proper warrant and check to the order of the head or heads of any agency or agencies may be redeposited by such head or heads of such agency or agencies in a properly designated deposit bank and thereafter such redeposited moneys may be withdrawn upon check signed by him or her or them without additional warrant.
§ 11-112 Authorization of subordinates to sign checks and warrants.
Notwithstanding any provision of the charter, the comptroller or commissioner of finance may designate and authorize any deputies, assistant deputies, or employees to sign, each in his or her own name and in place of and for the comptroller or commissioner of finance, respectively, any or all checks or warrants, including those issued against sinking fund and trust fund bank accounts. A warrant or check so signed shall be of the same force and effect as if signed by the comptroller or commissioner of finance, respectively. The designation or designations of deputies shall be made in writing in the manner set forth in section ninety-four of the charter. The designation or designations of assistant deputies or employees shall be in writing, signed in duplicate by the comptroller or the commissioner of finance, respectively, and shall be duly filed and remain of record in the office of the comptroller and the department of finance. The period for which each such designation of deputies, assistant deputies and employees shall continue in force shall be specified therein and may be terminated by the comptroller or commissioner of finance, respectively, at any time by filing in the same office or offices in which the designation has been filed a written notice of such termination signed by the comptroller or commissioner of finance, respectively.
§ 11-113 Acceptance of facsimile signatures by banks or trust companies.
Notwithstanding any provision of the charter, checks drawn upon any bank or trust company for payment of payrolls or disbursements for relief, required to be signed by the head of an agency or his or her authorized designee, may be signed by the facsimile signature or signatures of the person or persons authorized to sign such checks, if the head of such agency so authorizes by an instrument in writing signed by the head of such agency and filed with the comptroller; and, in such event, any bank or trust company shall, acting in good faith and without notice of any defect or invalidity, be authorized to pay and be protected in paying any checks bearing or purporting to bear the facsimile signature or signatures of the person or persons duly authorized to sign such checks, regardless of the person by whom or the means by which the actual or purported facsimile signature or signatures thereon may have been affixed thereto, if such facsimile signature or signatures closely resemble the facsimile specimens from time to time filed with such banks or trust companies by the head of the agency in question; provided, however, that nothing herein contained shall release such bank or trust company from any liability arising from any cause or fact other than the fact that such facsimile signature is not a genuine facsimile signature affixed with appropriate authority.
§ 11-114 City collector; where to keep offices.
The main office of the bureau of city collections shall be maintained in one borough and a branch office in each other borough.
§ 11-115 City collector; appointment; bond.
The commissioner of finance shall appoint the city collector. The city collector, before entering upon the duties of his or her office, shall enter into a bond to the city of New York to be approved by the commissioner of finance and comptroller in the penal sum of twenty-five thousand dollars, which bond shall be conditioned for the faithful performance of the duties of the office by the officer giving such bond. Such bond shall be a lien on all the real estate held by the collector executing the same, or any surety thereto, within any of the counties in the city at the time of the filing thereof, unless there be named and described in or on any such bond, real estate in one or more of such counties equal in value to the amount of such bond and owned by a surety, in which case the bond shall be a lien on such real estate so described and upon all the real estate of such city collector, and no other, and shall continue to be such lien until the condition, together with all costs and charges which may accrue by the prosecution thereof, shall be fully satisfied, or until such lien be released, not to exceed, however, the period of ten years after the time when the officer who has given such bond shall have ceased to hold his or her office, unless an action thereon has been commenced and shall then be pending.
§ 11-116 Deputies to give bond; duties.
The city collector shall take from each deputy a bond, in such penal sum and with such sureties as may be approved by the city collector and by the comptroller and commissioner of finance, which bond shall run to the city collector, the city and to whom it may concern, and shall be conditioned for the faithful performance of the duties of such deputy. Each bond taken in pursuance of the provisions of this section shall be filed with the comptroller. Each deputy collector shall have all the powers and be subject to all the duties of the city collector in respect to the collection and receipt of taxes, assessments, water rents and arrears.
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