[HISTORY: Adopted by the Town Meeting of the Town of Yarmouth as indicated in article histories. Amendments noted where applicable.]
Collector of Taxes — See Ch. 21.
[Adopted 4-2-2012 ATM by Art. 28, approved 7-13-2012; amended in its entirety 5-6-2017 ATM by Art. 32, approved 8-30-2017]
The Tax Collector or other municipal official responsible for records of all municipal taxes, assessments, betterment, and other municipal charges, hereinafter referred to as the "Tax Collector," shall make available through electronic means 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 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.
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 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 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 hearing to be held not earlier than 14 days after said notice. Said list shall be prima face 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 purpose 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 evidence of payment issued by the Tax Collector that the party is in good standing with respect to any and all local taxes, fees, assessments, betterments, or other municipal charges, payable to the municipality as the date of issuance or said certificate.
Any party shall be given the 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 license shall be conditioned upon the satisfactory compliance with said agreement. Failure to comply with said agreement shall be grounds for the suspension or revocation of said license; provided, however, that the holder be given notice and a hearing as required by applicable provisions of law.
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 or her immediate family, as defined in MGL c. 268A in the business or activity conducted in or on said property.
This section shall not apply to the following licenses and permits issued under the General Laws of the commonwealth: