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City of Pittsfield, MA chevron_right chevron_right Part II The Code chevron_right Chapter 6 Finance and Taxation

Chapter 6 Finance and Taxation

CHARTER REFERENCES

City Council — See Article 2.
Mayor — See Article 3.
Finance and fiscal procedures — See Article 7.

GENERAL REFERENCES

Administration; annual reports — See Ch. 2.
Sewers and drains — See Ch. 19.
Streets and sidewalks — See Ch. 20.

STATE LAW REFERENCES

Appointment of City Auditor — See MGL c. 41.
Approval of bills — See MGL c. 41.
Municipal finance generally — See MGL c. 44.
Fiscal year of City — See MGL c. 44.
Issuance of bonds and notes — See MGL c. 44.
Assessment of local taxes — See MGL c. 59.
City Auditor — See MGL c. 41, § 48 et seq.
Payrolls and bills generally — See MGL c. 41, § 41.
Approval of bills — See MGL c. 41, § 52.
Article I IN GENERAL
Sec. 6-1 Fiscal year.
Sec. 6-2 Annual appropriations.
Sec. 6-3 Issuance of bonds and notes.
Sec. 6-3.1 Department of Finance.
Sec. 6-3.2 Same — supervision.
Sec. 6-3.3 Same—duties.
Sec. 6-3.4 Appointments—Department officers.
Sec. 6-4 Officers, etc., to file itemized bills of claims monthly; list of claims to be prepared; collection of bills.
Sec. 6-5 Statement of receipts to be filed by officers, etc., receiving fees, etc.
Sec. 6-6 Authority of officers, etc., to receive payment of claims due city.
Sec. 6-7 Purchases and purchase orders.
Sec. 6-8 (Reserved)
Sec. 6-9 Return of assessments is warrant for collection of sewer or sidewalk assessments; abatements.
Sec. 6-10 (Reserved)
Sec. 6-11 Same—Custodian.
Article II (RESERVED)
Sec. 6-12 (Reserved)
Sec. 6-13 (Reserved)
Article III COLLECTOR OF TAXES
Sec. 6-14 Duties generally; deposit and withdrawal of funds.
Sec. 6-15 To be City Collector.
Sec. 6-15.1 Assistant Tax Collector.
Article IV DIRECTOR OF FINANCE/TREASURER
Sec. 6-16 Accounts generally; deposit and withdrawal of funds; payment of claims.
Sec. 6-17 Statement of receipts and disbursements; annual statement.
Sec. 6-18 (Reserved)
Sec. 6-19 Assistant to Director of Finance/Treasurer.
Article V CITY ACCOUNTANT
Sec. 6-20 Monthly operating statements; bond list and cancellation of paid notes and bonds; Director of Finance/Treasurer's account; publication of annual financial statement.
Sec. 6-21 Bookkeeping procedure generally; notice upon appropriations becoming fully expended; report of neglect of officer, etc., to file required returns, etc.
Sec. 6-22 Record of appropriations.
Sec. 6-23 (Reserved)
Sec. 6-24 (Reserved)
Sec. 6-25 (Reserved)
Article VI (RESERVED)
Sec. 6-26 through Sec. 6-33. (Reserved)
Article VII BOARD OF ASSESSORS
Sec. 6-34 Created.
Sec. 6-35 Appointment; term; vacancies.
Sec. 6-36 Approval of Assessors by City Council.
Sec. 6-37 Powers and duties.
Sec. 6-38 (Reserved)
Article VIII CAPITAL IMPROVEMENTS
Sec. 6-39 Definitions.
Sec. 6-40 Capital Improvement Program—annual submission by Mayor.
Sec. 6-41 (Reserved)
Sec. 6-42 (Reserved)
Sec. 6-43 Conflict with other provisions.
Article IX PURCHASES (PROCUREMENT)
Sec. 6-44 Department of Purchase established; appointment of Purchasing Agent (chief procurement officer).
Sec. 6-45 Removal of Purchasing Agent from office.
Sec. 6-46 Filling vacancy in office of Purchasing Agent.
Sec. 6-47 (Reserved)
Sec. 6-48 Contractual services defined.
Sec. 6-49 Agencies to file estimates of required supplies, etc.
Sec. 6-50 Procurement procedure generally.
Sec. 6-51 (Reserved)
Sec. 6-52 Emergency purchases.
Sec. 6-53 Inspection and testing of supplies, etc.
Sec. 6-54 (Reserved)
Sec. 6-55 Establishment of rules and regulations.
Sec. 6-56 (Reserved)
Sec. 6-57 Encumbrance of funds.
Sec. 6-58 Obsolete, worn, disused, surplus, etc., materials and equipment.
Sec. 6-59 Certification of bills.
Sec. 6-60 Applicability of article.
Sec. 6-61 Enforcement of article.
Sec. 6-62 Violations.
Sec. 6-63 through Sec. 6-64. (Reserved)
Article X ROOM OCCUPANCY EXCISE
Sec. 6-65 Acceptance and establishment of room occupancy excise.
Sec. 6-65.1 Acceptance and establishment of sales tax on restaurant meals in City.
Article XI BROWNFIELD TAX ABATEMENT AGREEMENTS
Sec. 6-66 Established.
Sec. 6-67 Purpose.
Sec. 6-68 Subject properties.
Sec. 6-69 Abatement agreements.
Sec. 6-70 Filing of abatement agreements.
Article XII AFFORDABLE HOUSING TAX AGREEMENT
Sec. 6-71 Powers.
Sec. 6-72 (Reserved)
Article XIII TAX TITLE AGREEMENTS
Sec. 6-73 Statutory authority; requirements.
Article XIV SENIOR CITIZEN TAX WORK-OFF PROGRAM
Sec. 6-74 Purpose.
Sec. 6-75 Administration.
Sec. 6-76 Application of credits to tax bills.
Sec. 6-77 Eligibility guidelines.
Sec. 6-78 Certificate of service.
Sec. 6-79 Status of volunteers.
Sec. 6-80 Tax withholding.
Sec. 6-81 Funding source.
Article XV OTHER POST-EMPLOYMENT BENEFITS
Sec. 6-82 Designation and purpose.
Sec. 6-83 Board of Trustees.
Sec. 6-84 Custodian.
Article XVI DEPARTMENTAL REVOLVING FUNDS
Sec. 6-85 Purpose.
Sec. 6-86 Expenditure limitations.
Sec. 6-87 Interest.
Sec. 6-88 Procedures and reports.
Sec. 6-89 Authorized revolving funds.
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