[HISTORY: Adopted by the Special Town Meeting of the Town of Stoughton 5-27-1986, Art. 6 (Ch. 98 of the 1983 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Fees — See Ch. 96.
Section 57 of Chapter 40 of the General Laws of the Commonwealth, as amended by Chapter 640 of the Acts of 1985 is hereby accepted.
A. 
The Town may deny any application for or revoke or suspend any local license or permit, including renewals and transfers, issued by any board, officer, department for any person, corporation or business enterprise who has neglected or refused to pay any local taxes, fees, assessments, betterments or any other municipal charges.
B. 
The amendments authorized under Massachusetts General Laws Chapter 40 Section 57 are incorporated to enhance Stoughton's tax enforcement authority by allowing the refusal to grant a license or permit to an applicant with respect to any activity that is carried out on or about the real estate whose owner has neglected or refused to pay any local taxes, fees, assessments, betterments or other municipal charges.
[Added 5-4-2009 ATM, Art. 44]
A. 
The Tax Collector or other municipal official responsible for records of all municipal taxes, assessments, betterments and other municipal charges shall annually furnish to each department, board, commission or division that issues licenses or permits, including renewals and transfers, a list of any person, corporation, or business enterprise, hereinafter referred to as the "party," that has neglected or refused to pay any local taxes, fees, assessments, betterments or other municipal charges for not less than a twelve-month period, and that such party has not filed in good faith a pending application for an abatement of such tax or a pending petition before the appellate tax board.
B. 
The Board of Selectmen, acting as the licensing authority, may deny, revoke or suspend any license or permit, including renewals and transfers, of any party whose name appears on said list furnished to the licensing authority from the Tax Collector.
A. 
Upon written notice given to the party and the Tax Collector, as required by applicable provisions of law, the licensing authority shall hold a hearing not earlier than 14 days after said notice. The Tax Collector shall have the right to intervene in any hearing conducted with respect to such license denial, revocation or suspension.
B. 
Any findings made by the licensing authority with respect to such license denial, revocation or suspension shall be made only for the purposes of such proceeding and shall not be relevant to or introduce denial, revocation or suspension.
Any license or permit, denied, revoked or suspended under this chapter shall not be reissued or renewed until the licensing authority receives a certificate issued by the Tax Collector that the party is in good standing with respect to any and all local taxes, fees, assessments, betterments, or other municipal charges, payable to the municipality as the date of issuance of said certificate.
A. 
Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing authority to issue a certificate indicating said limitations to the license or permit, and the validity of said license shall be conditioned upon satisfactory compliance with said agreement. Failure to comply with said agreement shall be grounds for the suspension or revocation of said license or permit; provided, however, that the holder be given notice and a hearing as required in § 124-4 of this chapter.
B. 
The Board of Selectmen may waive such denial, revocation or suspension if it finds there is no direct or indirect business interest by the property owner, its officers or stockholders, if any, or members of his immediate family, as defined in MGL c. 268, § 1, in the business or activity conducted in or on said property.
C. 
This chapter shall not apply to the following licenses and permits:
License or Permit
Statutory Reference
Open burning
MGL c. 48, § 13
Bicycles
MGL c. 85, § 11A
Sales of articles for charitable purposes
MGL c. 101, § 33
Children's work permits
MGL c. 149, § 69
Club associations dispensing food or beverages
MGL c. 140, § 21E
Dog licenses
MGL c. 140, § 137
Fishing, hunting, trapping license
MGL c. 131, § 12
Marriage licenses
MGL c. 207, § 28
Theatrical events, public exhibition permits
MGL c. 140, § 181