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Certain words or terms herein shall have the meaning ascribed to them as follows:
ACT: The "local government taxpayers' bill of rights act".
CORPORATE AUTHORITIES: The town president/mayor and board of trustees.
HEARING OFFICER: An administrative individual appointed by the town president/mayor with the advice and consent of the corporate authorities to conduct hearings and to issue final determinations regarding the collection of all locally imposed and administered taxes.
LOCAL TAX ADMINISTRATOR: The town 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 town that is collected or administered by the town and not by 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 town other than infrastructure maintenance fees.
NOTICE: Each audit notice, collection notice or other similar notice or communication in connection with each of the town's locally imposed and administered taxes.
TAX ORDINANCE: Each ordinance adopted by the town 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 town.
TOWN: The town of Cortland, Illinois. (Ord. 2008-08, 2-25-2008; amd. Ord. 2014-05, 7-28-2014)