The Council may, in the name and for the use of the city, contract
debts and cause to be issued therefor, notes or bonds in the manner
prescribed by law, and subject to all the restrictions imposed upon
cities by the Constitution and statute laws of the Commonwealth. Nothing
contained in this charter shall in any manner affect any notes or
bonds of the city now outstanding.
The Council may annually levy and collect, in such manner as
it may deem appropriate, taxes and assessments in the city on property,
persons and all other subjects of taxation, the taxation of which
by cities is not forbidden by general law, including consumer or subscriber
taxes upon public utility services of all kinds used within the city
and a tax upon admissions to performances within the city for which
a charge is made, all to such extent as the Council shall deem necessary
to pay the debts, to defray the expenses, and accomplish the purposes
and perform the functions of the city, in such manner as the Council
may deem necessary or expedient.
The Council may levy a tax or a license on any person, firm
or corporation conducting any business or profession whatsoever in
this city except when prohibited by general law, whether a license
may be required therefor by the Commonwealth or not, and may exceed
the state license, if any be required.
The Council may require of owners of motor vehicles, trailers
and semi-trailers, residing in the city, licenses for the privilege
of operating such vehicles in the city, such license to be issued
and the fees therefor fixed by the Council.
All goods and chattels wheresoever found may be distrained and
sold for taxes assessed and due thereon and no deed of trust or mortgage
upon goods and chattels shall prevent the same from being distrained
and sold for taxes against the grantor in such deed, in the manner
prescribed by law.
There shall be a lien on real estate and on each and every interest
therein for the city taxes as assessed thereon from the commencement
of the year for which they are assessed. The Council may require real
estate in the city, delinquent for nonpayment of city taxes, to be
sold for said taxes in the manner, and with interest and penalty thereon,
at such rates all as is provided by law. Such real estate may be sold
in the manner provided by law, and the city may be a purchaser at
any sale held under any provision of law for the enforcement of tax
liens.
