The fiscal year of the Town shall begin on July 1 and end on June 30, unless another provision is made by Massachusetts General Law.
[HISTORY: Adopted by the Town Meeting of the Town of Rockport 3-22-1997 (Ch. 7A of the 1997 Code of By-laws). Amendments noted where applicable.]
[Amended 9-12-2022 STM]
The budget adopted by the School Committee shall be submitted to the Select Board in sufficient time to enable it to prepare the total Town budget it is required to submit by § 19-3.
A.
Public hearing. The School Committee shall cause to be published in a local newspaper posted on the Town website and provided in any other way the School Committee deems appropriate to notify residents of the Town a general summary of its proposed budget. The summary, which shall also be posted on the Town website and available in the offices of the Superintendent of School and the Town Clerk, shall indicate specifically any major variations from the present budget and the reasons for such variations and shall also provide:
[Amended 3-24-2001 ATM; 9-12-2022 STM]
By February 15 of the preceding fiscal year, the Select Board shall submit to the Finance Committee a proposed financial plan and budget for the ensuing fiscal year, along with a budget message and supporting documentation.
The budget message submitted by the Select Board shall explain the proposed budget for all Town agencies. It shall outline proposed financial policies of the Town for the ensuing fiscal year; describe important features of the budget; indicate any major variations from the budget for the current year in financial policies, expenditures and revenues, together with the reasons for such changes; summarize the Town's debt position; and include such other material as the Select Board deems desirable.
The proposed budget shall provide a complete financial plan of all Town funds and activities, including the budget as requested by the School Committee, for the ensuing year. Except as may otherwise be required by General Law or by the Charter, the proposed budget shall be in the form the Select Board deems desirable.
A.
Finance Committee Meetings. The Finance Committee shall consider in meetings the detailed expenditures for each Town agency submitted by the Select Board and may confer with representatives of any such agency in connection with such considerations. The Finance Committee may require the Select Board or any other Town agency to provide such additional information as it deems necessary or desirable in furtherance of its responsibility.
B.
Presentation to the Town Meeting. The Finance Committee shall file a report of its recommendations with the Town Clerk at least seven days before the action on the budget article is to begin. The budget to be acted upon by the Town Meeting shall be the budget as proposed by the Finance Committee.
Statements summarizing the budget, the capital budget, and related articles, as adopted by the Town Meeting, shall be made available in the office of the Town Clerk for examination by the public within a reasonable time after their adoption.
[Amended 9-8-2003 STM]
A.
Warrants for the payment of Town funds prepared by the Town Accountant in accordance with the General Laws shall be submitted to the Select Board. The approval of any such warrant by the Select Board shall be sufficient authority to authorize payment by the Town Treasurer.
B.
Departments (other than the School Department, which has budget autonomy by statute) may reallocate funds in their respective department budgets between line items of labor accounts and may also reallocate funds between line items of non-labor accounts if such reallocation is submitted, in writing, to the Town Accountant and approved by the department's appointing authority. However, no such allocation shall be allowed between labor and non-labor line items.
All accounts of the Town shall be kept in accordance with the system established by the Director of the Bureau of Accounts of the Massachusetts Department of Revenue, and said accounts shall be audited at such times as the Director shall determine under the supervision of said Director, pursuant to the provisions of MGL c. 44, § 35. The accounts may be audited by an independent auditor retained by the Town at such times and in such manner as the Select Board may determine in its sole discretion.
[Added 4-1-2017 ATM; amended 5-2021 ATM; 4-5-2025 ATM by Art. K; 9-8-2025 FTM by Art. G]
A.
Revolving funds. There are hereby established in the Town of Rockport pursuant to the provisions of MGL c. 44, § 53E 1/2, the following revolving funds:
Program or Purpose | Department Receipts | Representative or Board Authorized to Spend |
|---|---|---|
Community House (building maintenance purposes) | Received in connection with use of the Community House | Director of Public Works |
Council on Aging (paying senior class teachers and related expenses) | Received in connection with Council on Aging senior classes | Council on Aging |
Board of Health (public health clinics, emergencies and related drills) | Received in connection with clinics, emergencies and related services | Board of Health |
School Department (community engagement and communications) | Received in connection with the School Department community engagement and communications | Superintendent of Schools |
B.
Expenditures from each revolving fund set forth herein shall be subject to the limitation established by Town Meeting, or any increase therein, all as may be authorized in accordance with MGL c. 44, § 53E 1/2.
C.
Fiscal-year spending limits for such revolving funds shall be set as follows:
Program or Purpose | FY Spending Limit |
|---|---|
Community House (building maintenance purposes) | $28,000 |
Council on Aging (paying senior class teachers and related expenses) | $60,000 |
Board of Health (public health clinics, emergencies and related drills) | $30,000 |
School Department (community engagement and communications) | $35,000 |
Any Town Agency may sell, or otherwise dispose of, any property or material not exceeding $500 in value within its possession or control which has become obsolete, or is not required for further use by it, in accordance with procedures established by the Select Board.
At least once in every month each department of the Town shall deliver to the Town Accountant a statement of each account due the Town arising from transactions in said departments. Such accounts are to be committed to the Town Collector and Treasurer for collection. This section is to include all taxes and special assessments, costs and fees charged by each department.
[Amended 4-1-2017 ATM]
Any water and/or sewer bill which is unpaid after 30 days from the due date shall incur interest from that date at the rate at which interest may be charged on tax bills under the provisions of MGL c. 59, § 57.
[Amended 4-1-2006 ATM; 9-8-2025 FTM by Art. G]
Any board, officer, or department may deny any application or revoke or suspend any local license or permit, including renewals and transfers, for any person, corporation, or business enterprise who has neglected or refused to pay any local taxes, fees, assessments, betterment, or any other municipal charge, or with respect to any activity, event or other matter which is the subject or such license or permit and which activity, event, or matter is carried out or exercised or is to be carried out or exercised on or about real estate whose owner has neglected or refused to pay any local taxes, fees, assessments, betterments or any other municipal charges.
A.
Report of tax delinquents. 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, and may periodically, 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, 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.
Notice and hearing. The licensing authority may deny, revoke or suspend any license or permit, including renewals or transfers, of any party whose name appears on said list furnished by the Tax Collector, or with respect to any activity, event or other matter which is the subject of such license or permit and which activity, event or matter is carried out or exercised or is to be carried out or exercised on or about real estate owned by any party whose name appears on said list furnished by the Tax Collector. Prior to such denial, revocation or suspension, the licensing authority shall hold a hearing for which written notice shall be given by the licensing authority to the applicant or holder and to the Tax Collector. Such written notice shall be delivered or sent by certified mail not less than 14 days prior to the date for the hearing. Said list shall be prima facie evidence for denial, revocation or suspension of said license or permit. The Tax Collector shall have the right to intervene in any hearing conducted with respect to such license denial, revocation or suspension. Any decision made by the licensing or permit authority with respect to such denial, revocation or suspension shall be made only for the purpose of such hearing and shall not be relevant to or introduced in any other proceeding at law, except for any appeal from such denial, revocation or suspension. Any license or permit denied, suspended or revoked under this § 19-14B shall not be reissued or renewed until the licensing authority receives a certificate issued by the Tax Collector that the person has no unpaid tax, fee, assessment, betterment or other charge due to the Town as of the date of issuance of said certificate.
C.
Payment agreement. Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing authority to issue a certificate indicating such limitations to the license or permit, and the validity of said license or permit shall be conditioned on the 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 shall be given written notice by delivery or by certified mail and a hearing not less than 14 days after such notice.
D.
Waiver. The applicant or holder may appeal, in writing, to the Select Board the decision of the licensing authority to deny, suspend, or revoke a license or permit in accordance with Subsection B above within five days of the decision. The Select Board shall hold a hearing on the appeal not less than 14 days after written notice of the hearing is delivered or sent by certified mail to the appealing person, the Tax Collector, and the licensing authority. The Select Board may waive such denial, suspension, or revocation if it finds after the hearing that there is no direct or indirect business interest by the property owner, its officers or stockholders, if any, or members of the property owner's immediate family, as defined in MGL c. 268A, § 1, in the business or activity conducted in or on said property.
E.
Exceptions.
License or permit | Massachusetts General Laws |
|---|---|
Clubs or associations dispensing food or beverage licenses | Chapter 140, § 21E |
Dog licenses | Chapter 140, § 137 |
Fishing, hunting and trapping licenses | Chapter 131, § 12 |
Marriage licenses | Chapter 207, § 28 |
Open burning | Chapter 48, § 13 |
Sales of articles for charitable purposes | Chapter 101, § 33 |
Theatrical events, public exhibition permits | Chapter 140, § 181 |