Section 17-310. Procedures for renewal of license or permit and finance rules

a. An application for renewal of a license or  permit  shall  be  filed  with  the  appropriate fee for such renewal, with a tax clearance
  certificate issued by the state tax commission of the state of New York,
  and with a tax clearance  certificate  issued  by  the  commissioner  of
  finance, in such form and containing such information as he or she shall
  require,  indicating  payment  of  all applicable taxes imposed by title
  eleven of the code and administered by the commissioner of  finance,  at
  least  thirty  days prior to the expiration date of the existing license
  or permit. The commissioner of finance shall charge and collect a fee of
  ten dollars for issuing a tax clearance certificate.
    b. The commissioner of finance shall promulgate rules and  regulations
  establishing  (1)  such  standards  of  sales tax payments sufficient to
  indicate that operating as a food vendor is  a  full-time  or  part-time
  occupation  of  the  licensee  and  (2)  that  a  minimum payment of all
  applicable sales and business taxes imposed by title eleven of the  code
  and  administered  by  the commissioner of finance have been paid during
  the preceding calendar year.