[HISTORY: Adopted by the Town of West Stockbridge as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-22-2020 ATM by Art. 13]
[Amended 5-9-2022 ATM by Art. 38]
An audit of the accounts of the Town shall be made annually beginning with the closure of Fiscal Year 1999 on June 30, 1999, as provided by MGL c. 44, § 35.
Each Town officer, board or committee authorized to spend money shall, on or before July 14 of each year, transmit to the Town Accountant all unpaid bills outstanding as of this date.
Except as otherwise provided by the Massachusetts General Laws, the Town Clerk shall have custody of investment bonds, blasting bonds, deeds, contracts, bonds of performances, Treasurer's, Tax Collector's and Town Clerk's bonds, insurance policies and similar instruments in possession of the Town.
Every Town officer shall each month pay into the treasury of the Town all amounts received by him on behalf of the Town, except as otherwise provided by the Massachusetts General Laws. All departments shall make a true return of such funds to the Town Treasurer, stating the accounts upon which said amounts were received.
Pursuant to MGL c. 44, § 53C, there shall be established a 5% fee for accounting services performed by the Town to be charged to companies employing off-duty Town employees. This fee shall be deposited into the Town Treasury to be used as estimated receipts.
There shall be established a processing fee of $5, which shall be collected by any Town inspectors who collect inspection fees. Said processing fee shall be used to offset any administrative expenses incurred by the Town.
Any person(s) presenting any matter to any Town board, committee, commission, or officer, which requires the Town to incur expenses for compliance with the zoning bylaws, Town bylaws, state statutes or federal statutes, shall reimburse the Town for such expenses. Any Town board, committee, commission or officer shall file said schedule of fees with the Town Clerk.
Pursuant to MGL c. 64G, § 3A, there shall be established a local excise occupancy tax at the rate of 4%.
Pursuant to MGL c. 59, § 57C, there shall be issued quarterly billing for real estate tax payments.
Pursuant to the provisions of MGL c. 44, § 53E, all fees collected by any Town department shall be recorded or deposited in a special account by the Town Treasurer and may be expended for the purpose allocated without further appropriation. Any balances in said accounts at the end of the fiscal year shall be deposited into the general treasury of the Town.
[Amended 5-9-2022 ATM by Art. 38]
Pursuant to the provisions of MGL c. 90, § 20A 1/2, the Town shall collect its own parking citations, including overnight parking violations, as well as overtime parking fines. The Select Board shall appoint a hearings parking clerk, who shall hear all grievances and collect said fines.
Pursuant to the provisions of MGL c. 40, § 13, there shall be established a Municipal Buildings and Town Property Insurance Trust Account to be used as required to cover costs incurred, but exempt from insurance coverage due to insurance deductibles. This account shall be held by the Treasurer in an interest-bearing account and shall not be closed out annually, but shall be held open on the Town of West Stockbridge books.
[Adopted 6-22-2020 ATM by Art. 43]
Revolving Fund
Authorized to Spend
Revenue Source
Cemetery
Cemetery Commissioners
Fees and charges received from
Emergency Alarm
Emergency Alarm Inspector
Fees and charges received from inspections
Gas
Gas Inspector
Fees and charges received from inspections
Plumbing
Plumbing Inspector
Fees and charges received from inspections
Wiring
Wire Inspector
Fees and charges received from inspections
Oil Burning
Oil Burner Inspector
Fees and charges received from inspections
Title V
Title V Inspector
Fees and charges received from inspections
Parks and Recreation Department
Parks and Recreation Department
User fees and charges received from Parks and Recreation Department programs
Expenditures from each revolving fund set forth herein shall be subject to the limitation established annually by Town Meeting, or any increase therein as may be authorized in accordance with MGL c. 44, § 53E 1/2.