City Tax Filing & Compliance

Tax Compliance

The Taxation Compliance section of the Finance Department's Division of Tax and Accounting Administration ensures that all citizens pay their fair share of income tax. This area of the Finance Department helps collect more than $100 million in income tax revenues.

Tax Filings

Below is important information regarding tax filing for businesses and individuals:
  • If you are required to fill out a City tax form but do not do so, you will be subject to a non-filing fee of $50 per month, not to exceed $500.
  • Estimated quarterly tax payments are mandatory if you expect your tax liability will exceed $100 in the current year. Ninety percent of your total tax liability must be remitted prior to January 31 of the succeeding year.
  • Business and rental losses cannot be deducted from W2 wages and corresponding employer-withheld taxes paid to create a refund.
  • 2106 expenses are deductible from wages, subject to 2% of adjusted gross income. IRS Schedule A is required to be attached to this return for supporting documentation. Please include the front page of your Federal return. Not all deductions allowed for Federal taxes are allowed for City tax calculations.