For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates, or requires, a different meaning.
ACT. The Local Government Taxpayers’ Bill of Rights Act, 50 ILCS 45/1 et seq.
CORPORATE AUTHORITIES. The President and Board of Trustees.
LOCAL TAX ADMINISTRATOR. The Village Treasurer 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 subchapter to give full effect to this subchapter. The exercise of such authority by the LOCAL TAX ADMINISTRATOR shall not be inconsistent with this subchapter 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, including the taxes authorized by 65 ILCS 5/8-11-2, or any successor law. It does not include any taxes imposed upon real property under the property tax code or fees collected by the village.
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 and generally includes the person upon whom the legal incidence of such tax is placed, and with respect to utility taxes, includes the business or entity required to collect and pay the locally imposed and administered tax to the village.
THIRD PARTY PROVIDER. Any person engaged and authorized by the village to conduct an audit, assist with the conduct of an audit, or perform any statistical analysis of a taxpayer’s books and records, for the purposes described in this subchapter. A third party provider may operate independently or in cooperation with village staff.
VILLAGE. The Village of Flanagan, Illinois.
(Ord. 10-7, passed 8-17-2010)