The town council shall have control of taxation and finances for municipal purposes. It shall have the following powers:
(1)
To prepare or cause to be prepared annually a budget showing the estimated receipts and proposed expenditures for town purposes as required by general law, and to publish the same.
(2)
To raise annually by levy and collection of taxes and assessments in the town on all such property, real and personal, as is now or may hereafter be subject to taxation by towns by the laws of the Commonwealth, such sums of money as the council thereof may deem necessary for the purposes of the town in such manner as the council deems expedient in accordance with this charter and the laws of this State; provided, however, that it shall impose no taxes on the bonds of said town.
(3)
To impose special or local assessments for local improvements and enforce the payment thereof, subject to such limitations as may be prescribed by the laws of the Commonwealth, as may be in force at the time of the imposition of such special or local assessments.
(4)
To contract debts in the name of and for the use of the town and make and issue, or cause to be made and issued, as evidence thereof, bonds, notes and other obligations, within the limitations prescribed by the laws of this state concerning bonds issued by the town upon credit of the town, or solely upon the credit of specific property owned by the town, or solely upon the credit of income derived from property used in connection with any public utility owned and operated by the town.
(5)
To borrow money temporarily, pending the issuance and sale of any bonds, notes or other obligations authorized by this charter, or in anticipation of the receipt of taxes and revenue of the current fiscal year, and to issue notes or other evidences of indebtedness therefore, and from time to time to renew such temporary loans or to use current funds to be ultimately repaid from the proceeds of said bonds, notes or other obligations, or from the town taxes and revenues, as the case may be.
(6)
To expend the money of the town for all lawful purposes.
(7)
To levy a tax or a license on any slot machine or similar device of any kind, whether a license may be required therefore by the state or not, and may, if permitted by general law, exceed the state license if any be required and may provide penalties for any violation thereof.
(8)
To license and regulate the holding and location of shows, circuses, public exhibitions, carnivals and other similar shows or fairs, or prohibit the holding of the same, or any of them within the limits of the town; and may assess a license fee for holding any of the foregoing within one mile of the town which shall only be sufficient to provide regulation and protection. This section shall not be construed to prohibit a resident mechanic or artist from exhibiting any production of his own art or invention without compensation, nor shall any license be required of any industrial arts exhibit nor of any agricultural fair or the shows exhibited within the grounds of such fair or fairs, during the period of such fair, whether an admission be charged or not, nor of resident persons performing in a show or exhibition for charity or other benevolent purposes, nor of exhibitions of volunteer fire companies whether an admission be charged or not. Whenever such show, exhibition, or performance is given, whether exempted by the terms hereof or licensed, those engaged therein and operating under either such license or exemption, shall be exempt from a licensing tax for performing or acting thereat; provided, however, that this shall not be construed to allow without license a performance for charitable or benevolent purposes by a company, association or persons, or a corporation, who makes it their business to give exhibitions, no matter what terms of contract may be entered into or under what auspices such exhibition is given by such company, association or persons, or corporation, for benevolent or charitable purposes, it being the intent and meaning of this section that every company, association or persons, or corporation, which makes its business that of giving exhibitions for compensation, whether a part of the proceeds are for charitable or benevolent purposes or not, shall pay the license tax required by law.
(9)
To impose license or ordinance upon business, trades, professions or callings, and upon persons, firms, associations or corporations engaged therein or offering to do business within the boundaries of the town, whose principal office is or is not located in the town, except when prohibited by general law, whether or not a license may be required therefore by the State. The fee for such license may exceed the state license fee if any be required.
(10)
For every license issued or transferred under this Charter, there may be prescribed by ordinance a reasonable charge for fee, for issuing or transferring the same. Such charges or fees shall be paid into the town treasury.
(11)
A lien shall exist on all real estate within the corporation limits for taxes, levies, penalties or assessments in favor of the town, levied or assessed thereon from the commencement of the year for which the same was levied or assessed and the penalties and procedure for collecting such taxes and for selling real estate for town taxes shall be the same as provided by the general laws of the Commonwealth. The council shall have the benefit of all other remedies for the collection of town taxes which are now or may hereafter be permitted under the general laws of the Commonwealth, including the power to distrain goods and chattels for failure to pay taxes levied thereon.
(Acts 1954, c. 477)