Cross references — Annual inventory of City property to be submitted to Mayor and Auditor, § 2-2; annual reports by boards and officers to Mayor, § 2-9; turnover and accounting for funds, § 2-88; books and records to correspond to fiscal year, § 2-89.
State law reference — City Treasurer
generally, M.G.L.A. c. 41, § 35.
[Gen. Ords. 1962, § 2-8]
There is hereby established a principal department to be known
as the Treasury Department.
[Gen. Ords. 1962, § 2-9]
There is hereby established the office of City Treasurer.
[Gen. Ords. 1962, § 2-5; Ord. No. 23392, § 2,
3-26-1973]
The City Treasurer shall be appointed by the Mayor, subject
to confirmation by the Council for a term of three years and until
his successor in office is appointed and qualified. Such term shall
commence on the first Monday in March and the appointment shall be
made by the Mayor on or before the first Monday in February.
[Gen. Ords. 1962, § 2-9]
The City Treasurer shall be collector of taxes.
[Gen. Ords. 1962, § 2-41]
The City Treasurer shall be in charge of the Treasury Department.
He shall be ex officio treasurer of any water loan sinking fund.
Cross reference — Perpetual care cemetery fund, § 4-2.
[Gen. Ords. 1962, § 2-42]
The City Treasurer shall give a bond with sufficient securities,
to be approved by the Council in an amount not less than that required
by the Commissioner of Corporations. The bond of the Treasurer shall
be kept by the Mayor, who shall forthwith upon its receipt cause written
notice thereof to be given to the Board of Assessors.
Cross reference — Official bonds, § 2-5.
State law reference — Bond of Treasurer,
M.G.L.A. c. 41, § 35.
[Gen. Ords. 1962, § 2-44]
The City Treasurer shall keep, in books provided for that purpose,
an accurate and true account of all his receipts and payments on behalf
of the City, making the same conform as nearly as may be to the accounts
kept by the auditor.
[Gen. Ords. 1962, § 2-45]
At the close of each fiscal year, the City Treasurer shall make
a written report to the Mayor of the condition of the treasury and
of all moneys received and paid out by him during the year.
State law reference — Fiscal year,
M.G.L.A. c. 44, § 56A.
[Gen. Ords. 1962, § 2-46]
The City Treasurer is hereby authorized to pay from the treasury
all warrants drawn on him by the auditor but he shall pay no money
out of the treasury unless upon warrants so drawn.
[Gen. Ords. 1962, § 2-47]
The City Treasurer shall negotiate and sell all loans authorized
by the Council; provided, that no bond, note or other evidence of
indebtedness of the City shall be negotiated or sold by him until
the terms of such negotiation or sale are approved by the Mayor.
[Gen. Ords. 1962, § 2-48]
All bonds and notes issued by the City shall be signed by the
City Treasurer, and countersigned by the Mayor and by the City auditor
and shall have the City seal affixed thereto. All bonds shall upon
the face thereof be properly denominated and shall show the general
purpose for which they were issued.
[Gen. Ords. 1962, § 2-49]
As often as practicable during each month, and in any event
at the close of each month, the City Treasurer shall transmit to the
auditor a statement in detail of his collections and receipts during
the month, with the names of the persons from whom, and the purposes
for which the same were received; provided, however, that it shall
be sufficient in reporting the receipts for taxes, assessments and
water rates to state the full amount received.
[Gen. Ords. 1962, § 2-50]
Whenever the City Treasurer is authorized to invest trust funds,
such investments shall not be made before the approval of the commissioners
of trust funds has been obtained.
Cross references — Treasurer to be custodian of trust funds, § 9-20; duty of Treasurer with regard to Henry I. Fiske Fund, § 9-41; duty of Treasurer with regard to Leland Charity Fund, §§ 9-51, 9-53; duty of Treasurer with regard to Joseph J. McAuliffe Scholarship Fund, § 9-63; duty of Treasurer with regard to Royal E. Robbins Memorial Fund, §§ 9-71, 9-73; duty of Treasurer with regard to Jacob C. Whitney Fund, §§ 9-81, 9-83.
State law reference — Similar provisions,
M.G.L.A. c. 41, § 46.
[Ord. No. 27854-A, 1-9-1995]
(a)
The Tax Collector or other municipal official responsible for records
of all municipal taxes, assessments, betterments and other municipal
charges, hereinafter referred to as the "Tax Collector" shall annually
furnish to each department, board, commission or division, hereinafter
referred to as the "licensing authority," 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 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; provided, however, that written notice is given to
the party and the Tax Collector, as required by applicable provisions
of law, and the party is given a hearing, to be held not earlier than
14 days after said notice. Said list shall be prima facie evidence
for denial, revocation or suspension of said license or permit to
any party. The Tax Collector shall have the right to intervene in
any hearing conducted with respect to such license denial, revocation
or suspension. Any findings made by the licensing authority with respect
to such license denial, revocation or suspension shall be made only
for the purpose of such proceeding and shall not be relevant to or
introduced in any other proceeding at law, except for any appeal from
such license denial, revocation or suspension. Any license or permit
denied, suspended or revoked under this section 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 of the date of issuance
of said certificate.
(c)
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 is given notice and a hearing as required
by applicable provisions of law.
(d)
The licensing authority may waive such denial, suspension or revocation
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. 268A, § 1, in
the business or activity conducted in or on said property.
(e)
This section shall not apply to the following licenses and permits;
open burning under MGL c. 48, § 13; bicycle permits under
MGL c. 85, § 11A; sales of articles for charitable purposes
under MGL c. 101 § 33; children work permits under MGL c.
149 § 69; clubs and associations dispensing food or beverage
under MGL c. 140 § 21E; dog licenses under MGL c. 140 § 137;
fishing, hunting and trapping licenses under MGL c. 131 § 12;
marriage licenses under MGL c. 207 § 28; and theatrical
events and public exhibition permits under MGL c. 140 § 181.
