[R. O. 1947, ch. 22, § 6; Ord. No. 451, § 1, 6-8-1983; Ord. No. 695, § 1, 4-29-1992]
The collector of taxes shall keep an accurate account of all receipts and payments. He shall annually, in January, furnish to the city council a statement of receipts and payments for the preceding fiscal year. On or before the fifteenth and the last day of each month he shall furnish to the accountant a statement of all collections and payments during the current month, naming the warrant, assessment or account upon which the collections and payments were respectively made. He shall daily deposit all money collected by him in some national bank or trust company in the city in the name of:
The City of Pittsfield, Collector’s Account; provided, however, that he may from time to time retain in his hands such sum, not exceeding $300, as he may deem necessary for the transaction of the business of his office. No funds shall be drawn from such account except upon the check of the collector and every such check shall be made payable to the director of finance/treasurer. The sums so deposited shall be paid to the director of finance/treasurer in the manner hereinbefore provided as soon as and at such reasonable times as the duties of the collector shall permit, and more often when so required in writing by the mayor and city council, and such payments shall be accompanied by a statement showing upon what accounts such money has been received. The depository herein provided for shall be subject to the approval of the committee on finance. All sums collected by the collector as interest and fees shall be kept by him in separate accounts, and he shall pay into the treasury all sums so collected.
[R. O. 1947, ch. 22, § 7; Ord. No. 451, § 1, 6-8-1983]
In accordance with Section 38A of Chapter 41 of the General Laws, the collector of taxes shall collect, under the title of city collector, all accounts due the city. In such capacity he shall have all the powers and remedies provided by such section, in addition to all the other powers and remedies given him by statute or ordinance.
[Ord. No. 619, § 2; Ord. No. 451, § 1, 6-8-1983; Ord. No. 1103, § VIII, 11-25-2014]
There shall be an assistant tax collector to be appointed by the mayor, subject to the civil service statutes, rules and regulations, so far as applicable. The assistant tax collector shall be sworn to the faithful discharge of the duties of the office, shall hold office until a successor is appointed and qualified and may be removed at any time by the mayor with the approval of the city council, subject to civil service statutes, rules and regulations, so far as applicable. The assistant tax collector shall assist the tax collector in the performance of the duties of his office and shall discharge the duties of the tax collector when that officer is absent or when there is a vacancy in that office.