[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.