With this tool, owners and managers can: Businesses can pay online, via mail or in person at a borough Business Center.This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form. There are two ways you can assess: Online or with a paper assessment. Both of these will be mailed to your address on record January 1 of each year. The Personal Property Statement is an annual declaration of a business' assets and is due February 20th of each year. New businesses can request a form be sent to them or fill out the North Carolina Department of Revenue Business Personal Property listing form. Alternatively, it is possible for a larger business with one or two locations within this County to file online. New York has some of the highest sales and property tax rates in the country, though rates vary depending on where you live within the state.