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NEW YORK ( TheStreet) -- The ex-dividend date for Community Bank System (NYSE: CBU) is tomorrow, December 13, 2011. Owners of shares as of market close today will be eligible for a dividend of 26 cents per share. At a price of $26.58 as of 9:47 a.m. ET, the dividend yield is 4%. The average volume for Community Bank System has been 270,200 shares per day over the past 30 days. Community Bank System has a market cap of $957.6 million and is part of the financial sector and banking industry. Shares are down 2.8% year to date as of the close of trading on Friday. Community Bank System, Inc. operates as the holding company for Community Bank, N.A. that provides various banking and financial services to the retail, commercial, and municipal customers. It offers loans and accepts deposits. The company has a P/E ratio of 13.2, equal to the average banking industry P/E ratio and below the S&P 500 P/E ratio of 17.7.