Corning Municipal Code Ch. 5.24 License Tax-Requirements

A. Unless otherwise specifically provided, all annual license taxes, under the provisions of this title, shall be due and payable in advance on the first day of July of each year; provided, that license taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the license period.

B. Except as otherwise provided in this title, license taxes, other than annual, required hereunder shall be due and payable as follows:

1. Semiannual license taxes on the first day of January and the first day of July of each year;

2. Quarterly license taxes on the first day of January, April, July and October of each year;

3. Monthly license taxes on the first day of each and every month;

4. Weekly license taxes on Monday of each week in advance;

5. Daily license taxes each day in advance.

(Ord. 72 §19, 1946).

For failure to pay a license tax when due, the tax collector shall add a penalty of ten percent of the license tax on the last day of each month after the due date thereof; provided, that the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the license tax due.

(Ord. 525 §3, 1992; Ord. 72 §20, 1946).

The amount of any license tax and penalty imposed by the provisions of this title shall be deemed a debt to the city; and any person carrying on any business without first having procured a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction, for the amount of license tax and penalties imposed on such business.

(Ord. 72 §25, 1946).

The conviction and imprisonment of any person, for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this title. All remedies prescribed hereunder shall be cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Ord. 72 §26, 1946).

In addition to all other powers conferred upon him, the tax collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the council to compromise any claim as to amount of license tax due.

(Ord. 72 §14, 1946).