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conveying fee title to the parcel of real estate owned by General Laws, Chapter 64L, Section 2(a), the local the Lakewood Homeowners Association, Inc. shown option meals excise. on Mashpee Assessors Map 28 as Parcel 36-0, and further identified as 50 Lakewood Drive (as more Motion passes at 8:54 PM. particularly described in Barnstable Registry of Deeds Book 5252,Page 289); said land to be conveyed to the Article 33 Town free and clear of any liens or encumbrances except for municipal tax liens securing payment of To see if the Town will vote to amend the General outstanding real estate taxes,and upon conveyance to Bylaws in accordance with the provisions of the the Town,to be held for general municipal purposes. Mashpee Home Rule Charter, Section 5-1(b) and Furthermore, to authorize the Board of Selectmen to Section 5-5, by adopting the following By-law as undertake any act or to execute any document Division 1, Part 1, Chapter 1, Article V, Section 1-8, necessary to consummate this transaction, in Department of Municipal Finance, or take any other accordance with the provisions of G.L.c.60, §77C. action relating thereto. Motion passes unanimously at 8:51 PM. §1-8.Department of Municipal Finance Article 32 A. There shall be a consolidated Department of Municipal Finance as provided for under the To see if the Town will vote to adopt Massachusetts Mashpee Home Rule Charter Article 5-5,which General Laws, Chapter 64L, Section 2(a), the local shall be responsible for all the fiscal and financial option meals excise; or take any other action relative affairs of the Town and for the supervision and thereto. coordination of all activities of all government agencies in relation to any fiscal or financial Submitted by the Board of Selectmen matters. This department shall include the following existing entities, which shall become Explanation: Adoption of this statute would impose a divisions of the consolidated department: local option meals excise tax upon the sale of restaurant Accountant, Treasurer/Tax Collector and the meals originating within the Town by a vendor at a rate Assessor's Office, including the Board of of 0.75% of the gross receipts of the vendor from the Assessors.Additionally,the functions of budget sale of restaurant meals. The vendor pays the local coordination shall also become part of the sales tax imposed under this section to the responsibilities of this department. Any Commissioner of Revenue at the same time and in the consolidation of School Department same manner as the sales tax due to the administrative functions with the consolidated Commonwealth, and all sums received by the Department of Municipal Finance shall be Commissioner under this section shall, at least conducted under the provisions of Massachusetts quarterly,be distributed,credited and paid to the Town General Laws,Chapter 71,Section 37M. in proportion to the sums received from the sales of B. There shall be a Director of Municipal restaurant meals in the Town. The Department of Finance/Town Accountant reporting to the Town Revenue projects that Mashpee's annual revenue under Manager, who shall be appointed by the Town this statute will be approximately$400,000. Manager.The term of office for the said position shall be determined by the Town Manager. All The Board of Selectmen recommend approval of other conditions of employment will be outlined Article 32 by a vote of 5-0. in the provisions of the Town Personnel Bylaws/ Policies.The Director shall be fully qualified by The Finance Committee recommend approval of training, experience and executive ability to Article 32 by a vote of 4-0. discharge the duties of the office. Motion made by Selectman Thomas O'Hara. C. The Treasurer/Tax Collector shall be responsible for all treasury and collection functions of the Motion: I move the Town vote to adopt Massachusetts Town.The Treasurer/Tax Collector,an officer of the Finance Department reporting to the Director 63