[HISTORY: Adopted by the Town of Brewster as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-21-1994 FYTM, Art. 7]
The Town may deny any application for, may revoke or may suspend any local license or permit, including renewals and transfers, issued by any board, officer or department for any person, corporation or business enterprise who or which has neglected or refused to pay any local taxes, fees, assessments, betterments or any other Town charges; and the Town may deny any application for, may revoke or may suspend any local license or permit for any activity, event or other matter which is the subject of such license or permit if the 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 Town charges.
[Amended 5-1-2017 ATM, Art. 27]
The Collector of Taxes shall annually, and may periodically, furnish to each department, board, commission, division or official (hereinafter referred to as the "licensing authority") which issues licenses or permits, including renewals and transfers, a list of any person (in any capacity), corporation or business enterprise (hereinafter referred to as the "party") who or which has neglected or refused to pay any local taxes, fees, assessments, betterments or other Town charges if 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.
The licensing authority may deny, revoke or suspend any license or permit, including renewals and transfers, of any party whose name appears on the list furnished to the licensing authority by the Collector of Taxes, and the licensing authority may deny, revoke or suspend any license or permit, including renewals or transfers, for any activity, event or other matter if the activity, event or other 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 the list furnished to the licensing authority by the Collector of Taxes; provided, however, in either case, that written notice is given to the party by the Collector of Taxes, as required by applicable provisions of law, and the party is given a hearing by the licensing authority no earlier than 14 days after the notice.
The Collector of Taxes shall have the right to intervene in any hearing conducted with respect to such license or permit denial, revocation or suspension. The findings made by the licensing authority with respect to such license denial, revocation or suspension shall be made only for the purposes of such proceeding and shall not be relevant to or be 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 article shall not be reissued or renewed until the licensing authority receives a certificate, issued by the Collector of Taxes, stating that the party is in good standing with respect to any and all local taxes, fees, assessments, betterments or other Town charges which are payable to the Town on or before the date the certificate is issued.
Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the licensing authority to issue a certificate indicating these limitations to the license or the permit, and the validity of the license or permit shall be conditioned upon the party's satisfactory compliance with the payment agreement. Failure to comply with the agreement shall be grounds for the suspension or revocation of the permit or license; provided, however, that the holder of the permit or license shall be given notice and a hearing as required by the applicable provisions of the law.
[Amended 11-13-2017 FYTM, Art. 13]
The Select Board may waive any denial, suspension or revocation if it finds, after a public hearing, that there is no direct or indirect business interest held by the property owner, its officers or stockholders, if any, or members of the party's immediate family, as defined in MGL c. 268A, § 1, in the business or activity conducted in or on the property.
[Amended 11-13-2017 FYTM, Art. 13]
If the party which owes local taxes, fees, assessments, betterments or Town charges is a corporation, any person or entity owning 10% or more of the issued stock of the corporation shall also be deemed to be a delinquent party. If the party which owes local taxes, fees, assessments, betterments or Town charges is a trust, any person or entity holding 10% or more of the beneficial interests of the trust shall also be deemed to be a delinquent party. The burden of proof shall lie with the party claiming to hold less than a ten-percent interest in a corporation or trust or claiming, in a petition addressed to the discretion of the Select Board, that the party's circumstances render it unjust not to waive a denial, suspension or revocation of the license or permit.
This article shall not apply to the following licenses and permits: open burning, MGL c. 48, § 13; bicycle permits, MGL c. 85, § 11A; sales of articles for charitable purposes, MGL c. 101, § 33; children work permits, MGL c. 149, § 69; clubs, associations dispensing food or beverage licenses, MGL c. 140, § 21E; dog licenses, MGL c. 140, § 137; fishing, hunting, trapping license, MGL c. 131, § 12; marriage licenses, MGL c. 207, § 28; and theatrical events, public exhibition permits, MGL c. 140, § 181; or to take any other action relative thereto.