City of Pittsfield, MA Finance and Taxation

Exciting enhancements are coming soon to eCode360! Learn more 🡪

City of Pittsfield, MA

Berkshire County

Login

By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.

Table of Contents

Table of Contents

Ch AO Adoption of Code
Part I: The Charter, Special Acts and Acceptances
Ch C The Charter, Special Acts and Acceptances
Ch CHCT Charter Comparative Table
Part II: The Code
Ch 1 General Provisions
Ch 2 Administration
Ch 2 1/2 Animals and Fowl
Ch 3 Building Code
Ch 3 1/2 Residential Properties, Regulation and Maintenance of
Ch 4 Emergency Management
Ch 4 1/2 Criminal and Noncriminal Enforcement
Ch 5 Electricity
Ch 6 Finance and Taxation
Ch 6 Art I IN GENERAL
§ 6-1 Fiscal year.
§ 6-2 Annual appropriations.
§ 6-3 Issuance of bonds and notes.
§ 6-3.1 Department of Finance.
§ 6-3.2 Same — Supervision.
§ 6-3.3 Same—Duties.
§ 6-3.4 Appointments—Department officers.
§ 6-3.5 Same—Other departmental employees.
§ 6-4 Officers, etc., to file itemized bills of claims monthly; list of claims to be prepared; collection of bills.
§ 6-5 Statement of receipts to be filed by officers, etc., receiving fees, etc.
§ 6-6 Authority of officers, etc., to receive payment of claims due city.
§ 6-7 Purchases and purchase orders.
§ 6-8 Adjustment of fire losses.
§ 6-9 Return of assessments is warrant for collection of sewer or sidewalk assessments; abatements.
§ 6-10 (Reserved)
§ 6-11 Same—Custodian.
Ch 6 Art II COMMITTEE ON FINANCE
§ 6-12 Generally.
§ 6-13 Duties generally.
Ch 6 Art III COLLECTOR OF TAXES
§ 6-14 Duties generally; deposit and withdrawal of funds.
§ 6-15 To be city collector.
§ 6-15.1 Assistant tax collector.
Ch 6 Art IV DIRECTOR OF FINANCE/TREASURER
§ 6-16 Accounts generally; deposit and withdrawal of funds; payment of claims.
§ 6-17 Statement of receipts and disbursements; annual statement.
§ 6-17.1 Data processing center-Established.
§ 6-18 (Reserved)
§ 6-19 Assistant to director of finance/treasurer.
Ch 6 Art V CITY ACCOUNTANT
§ 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.
§ 6-21 Bookkeeping procedure generally; notice upon appropriations becoming fully expended; report of neglect of officer, etc., to file required returns, etc.
§ 6-22 Record of appropriations.
§ 6-23 “Unappropriated Revenue in the Treasury” account.
§ 6-24 (Reserved)
§ 6-25 (Reserved)
Ch 6 Art VI PROCEDURE FOR APPROVAL AND PAYMENT OF BILLS, CLAIMS AND PAYROLLS
§ 6-26 Original examination, approval and certification of accounts and claims generally.
§ 6-27 Monthly examinations and approval of bills, etc.; record of approved bills; certification of bills approved by school committee; certain payrolls deemed one bill.
§ 6-28 Approved bills, etc., to be sent to accountant monthly; examination, etc., of bills by accountant.
§ 6-29 Allowance and passage of approved bills by committee on accounts.
§ 6-30 Payment of approved bills.
§ 6-31 Payment of bonds, notes, judgments, etc.
§ 6-32 Preparation, approval and payment of weekly payrolls.
§ 6-33 Claims for damages or injuries.
Ch 6 Art VII BOARD OF ASSESSORS
§ 6-34 Created.
§ 6-35 Appointment; term; vacancies.
§ 6-35.1 Commencement and termination of terms.
§ 6-36 Approval of assessors by city council; full-time status.
§ 6-36.1 Compensation of incumbent assessors.
§ 6-37 Powers and duties.
§ 6-38 Compensation.
§ 6-38.1 Assistant assessors; appointment; duties.
Ch 6 Art VIII CAPITAL IMPROVEMENTS
§ 6-39 Definitions.
§ 6-40 Capital improvement program—Annual submission by mayor.
§ 6-41 Same—Method of preparation, contents, etc.
§ 6-42 Same—Certain officers, etc., to assist Mayor in preparation of program.
§ 6-43 Construction of article.
Ch 6 Art IX PURCHASES (PROCUREMENT)
§ 6-44 Department of purchase established; appointment of purchasing agent (chief procurement officer).
§ 6-45 Removal of purchasing agent from office.
§ 6-46 Filling vacancy in office of purchasing agent.
§ 6-47 Examining records of purchasing department.
§ 6-48 Contractual services defined.
§ 6-49 Agencies to file estimates of required supplies, etc.
§ 6-50 Procurement procedure generally.
§ 6-51 (Reserved)
§ 6-52 Emergency purchases.
§ 6-53 Inspection and testing of supplies, etc.
§ 6-54 Storerooms and warehouses; maintenance of inventory system.
§ 6-55 Establishment of rules and regulations.
§ 6-56 Preparation and adoption of standards and specifications.
§ 6-57 Encumbrance of funds.
§ 6-58 Obsolete, worn, disused, surplus, etc., materials and equipment.
§ 6-59 Certification of bills.
§ 6-60 Applicability of article.
§ 6-61 Enforcement of article.
§ 6-62 Violations.
§ 6-63 through Sec. 6-64. (Reserved)
Ch 6 Art X ROOM OCCUPANCY EXCISE
§ 6-65 Established.
§ 6-65.1 Acceptance of sales tax on restaurant meals in City.
Ch 6 Art XI BROWNFIELD TAX ABATEMENT AGREEMENTS
§ 6-66 Established.
§ 6-67 Purpose.
§ 6-68 Subject properties.
§ 6-69 Abatement agreements.
§ 6-70 Filing of abatement agreements.
Ch 6 Art XII AFFORDABLE HOUSING TAX AGREEMENT
§ 6-71 Powers.
§ 6-72 Amendments.
Ch 6 Art XIII TAX TITLE AGREEMENTS
§ 6-73 Statutory authority; requirements.
Ch 6 Art XIV SENIOR CITIZEN TAX WORK-OFF PROGRAM
§ 6-74 Purpose.
§ 6-75 Administration.
§ 6-76 Application of credits to tax bills.
§ 6-77 Eligibility guidelines.
§ 6-78 Certificate of service.
§ 6-79 Status of volunteers.
§ 6-80 Tax withholding.
§ 6-81 Funding source.
Ch 6 Art XV OTHER POST-EMPLOYMENT BENEFITS
§ 6-82 Designation and purpose.
§ 6-83 Board of Trustees.
§ 6-84 Custodian.
Ch 6 Art XVI DEPARTMENTAL REVOLVING FUNDS
§ 6-85 Purpose.
§ 6-86 Expenditure limitations.
§ 6-87 Interest.
§ 6-88 Procedures and reports.
§ 6-89 Authorized revolving funds.
Ch 7 Fire Department
Ch 8 Solid Waste Collection and Disposal
Ch 9 Hawkers, Peddlers and Transient Vendors
Ch 10 Junk Dealers and Waste Collectors
Ch 11 Licenses, Registrations and Permits
Ch 12 Lumber Storage
Ch 13 Motor Vehicles and Traffic
Ch 13 1/2 Noise Control
Ch 14 Offenses Miscellaneous
Ch 15 Pawnbrokers and Secondhand Dealers
Ch 16 Human Resources
Ch 17 (Reserved)
Ch 18 Police Department
Ch 18 1/2 (Reserved)
Ch 19 Sewers and Drains
Ch 20 Streets and Sidewalks
Ch 21 Taxicabs and Other Vehicles for Hire
Ch 22 Water
Ch 23 Zoning
Ch 24 Schedule of Fees
Ch 25 Signs
Ch 26 Land Disturbance and Stormwater Management
Ch CCT Code Comparative Table

arrow_back

Chapter 6 Finance and Taxation

arrow_forward

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. 6-3.5 Same—Other departmental employees.

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 Adjustment of fire losses.

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 COMMITTEE ON FINANCE

Sec. 6-12 Generally.

Sec. 6-13 Duties generally.

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. 6-17.1 Data processing center-Established.

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 “Unappropriated Revenue in the Treasury” account.

Sec. 6-24 (Reserved)

Sec. 6-25 (Reserved)

Article VI PROCEDURE FOR APPROVAL AND PAYMENT OF BILLS, CLAIMS AND PAYROLLS

Sec. 6-26 Original examination, approval and certification of accounts and claims generally.

Sec. 6-27 Monthly examinations and approval of bills, etc.; record of approved bills; certification of bills approved by school committee; certain payrolls deemed one bill.

Sec. 6-28 Approved bills, etc., to be sent to accountant monthly; examination, etc., of bills by accountant.

Sec. 6-29 Allowance and passage of approved bills by committee on accounts.

Sec. 6-30 Payment of approved bills.

Sec. 6-31 Payment of bonds, notes, judgments, etc.

Sec. 6-32 Preparation, approval and payment of weekly payrolls.

Sec. 6-33 Claims for damages or injuries.

Article VII BOARD OF ASSESSORS

Sec. 6-34 Created.

Sec. 6-35 Appointment; term; vacancies.

Sec. 6-35.1 Commencement and termination of terms.

Sec. 6-36 Approval of assessors by city council; full-time status.

Sec. 6-36.1 Compensation of incumbent assessors.

Sec. 6-37 Powers and duties.

Sec. 6-38 Compensation.

Sec. 6-38.1 Assistant assessors; appointment; duties.

Article VIII CAPITAL IMPROVEMENTS

Sec. 6-39 Definitions.

Sec. 6-40 Capital improvement program—Annual submission by mayor.

Sec. 6-41 Same—Method of preparation, contents, etc.

Sec. 6-42 Same—Certain officers, etc., to assist Mayor in preparation of program.

Sec. 6-43 Construction of article.

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 Examining records of purchasing department.

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 Storerooms and warehouses; maintenance of inventory system.

Sec. 6-55 Establishment of rules and regulations.

Sec. 6-56 Preparation and adoption of standards and specifications.

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 Established.

Sec. 6-65.1 Acceptance 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 Amendments.

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.