Audit of Accounts
Section  1.   An audit of the accounts of the Town shall be made annually under the supervision of the State Bureau of Accounts, as provided by Section 35 of Chapter 44, of the General Laws.

Submission of Bills
Section  2.   Each officer, board or committee authorized to spend money shall, on or before June twentieth of each year, transmit to the Town Accountant all unpaid bills outstanding as of that date.

Section   3.   The Town Accountant shall prescribe the methods of accounting and the forms to be used by the several officers, boards and committee of the town pertaining to their receipts and disbursements and shall provide that such methods and forms shall conform to the requirements prescribed by law or any rules or regulations made thereunder.

Town Collector
Section  4.   The Collector of Taxes shall collect  under the title of Town Collector, all accounts due the town for taxes, water and sewer.

Section  5.   The Town Collector shall at least once in each week pay over to the Town Treasurer all money received by him on every such account, including any sums received as interest on moneys received by him on such accounts and deposited in any bank.
Section 6.   Said Town Collector shall pay all fees received by him/her by virtue of their office into the town treasury.  

Disposition of Departmental Receipts
Section  1.   Every officer shall pay into the treasury of the town all amounts received by him on behalf of the town, except as otherwise provided by law, and shall make a true return thereof to the Town Accountant, stating the accounts upon which such amounts were received.

Licenses and Permits of Delinquent Taxpayers By-Law
Section  1.  The Tax Collector or other Town Official responsible for records of all town taxes, assessments, betterments, and other town charges, hereinafter referred to as the Tax Collector, shall annually 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 Town taxes, fees, assessments, betterments, or other Town charges, for not less than a twelve-month period, 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.

Section  2.   The Licensing Authority may deny, revoke, or suspend any license or permit, including renewals and transfers of any party whose name appears on said list furnished to the Licensing Authority from the Tax Collector; provided, however, that written notice is given to the Party and the Tax Collector, as required by applicable provisions of law, and the Party is given a Hearing, to be held not earlier than fourteen days after said notice.  Said list shall be prima facie evidence for denial, revocation or suspension of said license or permit to any Party.  The Tax Collector shall have the right to intervene in any hearing conducted with respect to such license denial, revocation, or suspension.  Any 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 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 section shall not be reissued or renewed until the Licensing Authority receives a certificate issued by the Tax Collector that the Party is in good standing with respect to any and all Town taxes, fees, assessments, betterments or other Town charges,  payable to the Town at the date of issuance of said certificate.

Section  3.   Any party shall be given an opportunity to enter into a payment agreement, thereby allowing the Licensing Authority to issue a certificate indicating said limitations to the license or permit and the validity of said limitations to the license or permit and the validity of said license shall be conditioned upon the satisfactory compliance with said agreement.  Failure to comply with said agreement shall be grounds for suspension or revocation of said license or permit; provided, however, that the holder be given notice and a hearing as required by applicable provisions of law.

Section  4.  The Board of Selectmen may waive such denial, suspension, or revocation if it finds that there is no direct or indirect business interest by the property owner, its officers, or stockholders, if any, or members of his immediate family as defined in section one of chapter two hundred and sixty eight A in the business or activity conducted in or on said property.  

This by-law shall not apply to the licenses and permits:  open burning; Section 13 of Chapter 48; bicycle permits; Section 11A of Chapter 85; sales of articles for charitable  purposes, Section 33 of Chapter 101; children work permits, Section 69 of Chapter 149; clubs, associations dispensing food or beverages licenses, Section 21E, of Chapter 140; dog licenses, Section 137 of Chapter 140;  fishing, hunting, trapping license, Section 12 of Chapter 131; marriage licenses, Section 28, of Chapter 207; and theatrical events, public exhibition permits, Section 181 of Chapter 140.  Sections and Chapters refer to the General Laws of the Commonwealth.