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  • Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

Wireless, landline, and Voice over Internet Protocol (VoIP) telecommunications service providers are required to collect the 911 surcharge from their customers and send it to the City.

The monthly surcharge is:

  • Wireless - 30 cents per wireless device
  • Landline - $1.00 per line
  • Voice over Internet Protocol (VoIP) - $1.00 per device

Providers must turn over the collected fees, minus a 2% administrative fee, and file Form NYC-E-911 Surcharge to report the surcharge amounts billed and collected.

Learn more about the 911 surcharge and get the NYC-E-911 form.

You can file the forms and pay online through Business Tax e-Services or send the documents and payment by mail.


You can file and pay the tax through Business Tax e-Services.

You can pay by:

  • Electronic Funds Transfer (EFT) withdrawn directly from your bank
  • E-check
  • Credit card (American Express, Master Card, VISA, and Discover)
  • Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

By Mail

You can file the tax forms by mail. If there's a balance due, you can also send a payment by mail.

For all returns, except returns claiming a refund, mail the tax form to:

NYC Department of Finance
P.O. Box 5564
Binghamton, NY 13902-5564

Don't send payments or requests for extensions to this address.

After you have mailed the form, if you owe a payment, mail the check and the payment voucher to:

NYC Department of Finance
P.O. Box 3933
New York, NY 10008-3933

If you are claiming a refund, mail the form to:

NYC Department of Finance
P.O. Box 5563
Binghamton, NY 13902-5563

Returns and taxes are due by the 25th of each month.

If you don't file your return or pay the tax by the deadline, you will be charged interest. 

From July 1, 2019 through September 30, 2019, the interest rate is 9%.

You can request a refund for overpayment of the 911 surcharge by completing an amended NYC E-911 form.

The Department of Finance doesn't pay interest on refunds for this tax.

Learn more about the 911 surcharge and get the NYC-E-911 form.

You can get answers to questions about the tax or help with filing and paying.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at