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Earlier editions: 2026-09

Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS

Corning Municipal Code Ch. 5.20 License Fee Schedule

Corning Municipal Code · 2026-10 edition · updated 2026-10-04 · Corning

Cite as: Corning Municipal Code Chapter 5.20 · Text as of 2026-10-04

5.20.010 - Generally.

The rates for licenses for the professions, trades, callings, occupations or businesses named in this chapter are fixed and established according to the lists and schedules contained in this chapter. The license fees shall be paid by every person engaged in, carrying on, or maintaining any such profession, trade, calling, occupation, or retail or wholesale business.

(Ord. 525 §1(part), 1992).

Exceptions & meaning →

5.20.020 - Flat rate fees.

The following flat rates are the annual business license fees which apply to each of the businesses indicated:

Type of Business Annual License Fees
Amusement, concession or ride ..... Each $10.00 per month
Animal show, carnival or circus ..... 100.00 per day
Solicitor ..... 15.00 per day
Bowling alley ..... 7.50 per alley
Card rooms, pool halls ..... 4.00 per table
Christmas tree vendor ..... 10.00 per month
Fireworks vendor ..... 10.00 per month
All other vendors ..... 10.00 per month
Clairvoyants, fortunetellers ..... 10.00 per month
Astrologers, palmists ..... 100.00 per year
Lock boxes ..... 2.00 per box
Pickup or delivery from outside city ..... 30.00 per year for first vehicle; $10.00 per year for each additional vehicle
Public utilities (nonfranchise) ..... 1.50 per service connection within city
Retailers or wholesales of concrete, aggregates, rocks, sand, gravel or plant mix ..... 25.00 per truck-maximum $100.00
Vehicles for hire, passenger ..... 24.00 per vehicle
Hospitals, sanitariums, rest homes, nursing homes ..... 1.50 per bed-Minimum $25.00
Hotels, motels, apartments
3-5 rental units ..... 25.00
6-50 rental units ..... 25.00 plus $1.00 per unit in excess of 5 units
51-100 rental units ..... 70.00 plus $.50 per unit in excess of 50 units
Over 100 rental units ..... 95.00 plus $.25 per unit in excess of 100 units
Rooming houses/boarding houses
3 rooms ..... 25.00
4-50 rooms ..... 25.00 plus $1.00 per room in excess of 3 rooms
51-100 rooms ..... 70.00 plus $.50 per room in excess of 50 rooms
Over 100 rooms ..... 85.00 plus $.25 per room in excess of 100 rooms
Trailer courts ..... 18.00 for first 5 units plus $1.00 for each additional unit in excess of 5 units

(Ord. 525 §1(part), 1992).

Exceptions & meaning →

5.20.030 - Gross receipts fees.

Any person conducting a business or occupation within the city of a type or kind not specifically enumerated in section 5.20.020 and by law subject to licensing by the city, whether it is conducted on a commission basis or otherwise, shall, except as otherwise provided, pay a license fee as set forth in this section:

For persons or firms whose annual gross receipts during the previous year were five thousand dollars or less, and new businesses whose estimated gross receipts during the licensing period are five thousand dollars or less:

0-1000 ..... $ 5.00
1001-2000 ..... 10.00
2001-5001 ..... 15.00

For person or firms whose annual gross receipts during the previous year were more than five thousand dollars and new businesses whose estimated gross receipts will exceed five thousand dollars during the licensing period:

Owner/operator* and 1 employee ..... $ 25.00
2-5 employees ..... 40.00
6-25 employees ..... 60.00
26-100 employees ..... 100.00
Over 100 employees ..... 150.00

*The term "owner/operator" may be one or more persons, related by marriage or not, holding some ownership interest in the business.

(Ord. 525 §1(part), 1992).

Exceptions & meaning →

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