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For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACT. The Local Government Taxpayers’ Bill of Rights Act.
CITY. The City of Berwyn, Cook County, Illinois.
CORPORATE AUTHORITIES. The Mayor and Council of the city.
LOCAL TAX ADMINISTRATOR. The Director of Finance who is charged with the administration and collection of the locally imposed and administered taxes, including staff, employees or agents, to the extent the same 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 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 city that is collected or administered by the city not an agency or department of the state. It does not include any taxes imposed upon real property under the Property Tax Code or fees collected by the city other than infrastructure maintenance fees.
NOTICE. Each audit notice, collection notice or other similar notice or communication in connection with each of the city’s locally imposed and administered taxes.
TAX ORDINANCE. Any ordinance adopted by the city 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 the 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 city.
(Ord. 00-57, passed 12-12-2000)
Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing, mailed not less than seven calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the Local Tax Administrator. The notice shall be sent by the Local Tax Administrator as follows:
(A) First class or express mail, or overnight mail, addressed to the person concerned at the person’s last known address; or
(B) Personal service or delivery.
(Ord. 00-57, passed 12-12-2000)
Any notice, payment, remittance or other filing required to be made to the city pursuant to any tax ordinance shall be considered late unless it is physically received by the city on or before the due date, or unless it is received in an envelope or other container displaying a valid, readable United States postmark dated on or before the due date, properly addressed to the city, with adequate postage prepaid.
(Ord. 00-57, passed 12-12-2000)
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