Certain words or terms used herein shall have the meanings ascribed to them as follows:
ACT: The local government taxpayers' bill of rights act.
CORPORATE AUTHORITIES: The village president and board of trustees.
LOCAL TAX ADMINISTRATOR: The village clerk is charged with the administration and collection of the locally imposed and administered taxes, including staff, employees or agents, to the extent they are authorized by the local tax administrator to act in the local tax administrator's stead. The local tax administrator shall have the authority to implement the terms of this chapter to give full effect to this chapter. The exercise of such authority by the local tax administrator shall not be inconsistent with this chapter and the act.
LOCALLY IMPOSED AND ADMINISTERED TAX OR TAX: Each tax imposed by the village that is collected or administered by the village and not an agency or department of the state of Illinois and is not a tax on real property under the Illinois property tax code 1 and is not a permit or other fee including, but not limited to, any of the following taxes that may now, or in the future be collected or administered by the village, including municipal gas utility tax, simplified telecommunications tax, electric utility tax and/or hotel/motel tax.
NOTICE: Each audit notice, collection notice or other similar notice or communication in connection with each of the village's locally imposed and administered taxes.
TAX ORDINANCE: Each ordinance adopted by the village that imposes any locally imposed and administered tax.
TAXPAYER: Any person required to pay any locally imposed and administered tax and generally includes the person upon whom the legal incidence of such tax is placed and, with respect to consumer taxes, includes the business or entity required to collect and pay the locally imposed and administered tax to the village.
VILLAGE: The village of Berkeley, Illinois. (Ord. 00-50, 12-19-2000; amd. 2016 Code)
Notes
| 1 | 1. 35 ILCS 200/1-1 et seq. |