The Bank is a two-tile industry usually located in Towns. The temperate banks start appearing in suitable towns after the 1960's, while the sub-arctic and sub-tropic ones are available from the start.
The main difference besides appearance is that the temperate bank produces the resources it also can accept, while the sub-arctic/sub-tropic version only accepts materials.
Funding a bank
Funding a bank is possible when the appropriate advanced setting is enabled. You can only fund banks if population of the town is at least 1200. The cursor will indicate the upper right corner of the 2x1 squares that the bank will occupy. The complete footprint needs to be on top of house(s).