3-5-3: DEFINITIONS:

Certain words or terms herein shall have the meanings ascribed to them as follows:

ACT: The local government taxpayers' bill of rights act 1 .

CORPORATE AUTHORITIES: The village president and board of trustees.

LOCAL TAX ADMINISTRATOR: The village president, including those village staff members, employees or agents, to the extent they are authorized by the "local tax administrator" to act in the "local tax administrator's" stead, who are charged with the administration and collection of the locally imposed and administered taxes.

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, but excludes any taxes imposed upon real property under the property tax code or fees collected by the village other than infrastructure maintenance fees if lawfully enacted and validly existing.

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.

TAXPAYER: Any person required to pay any locally imposed and administered tax, including the person upon whom the legal incidence of such tax is placed, and, with respect to consumer taxes, the business or entity required to collect and pay the locally imposed and administered tax to the village.

VILLAGE: The village of Bloomingdale, Illinois. (2012 Code)

 

Notes

1	1. 50 ILCS 45/1 et seq.