As used in this chapter, the following terms shall have the following meanings.
TAXPAYER. Any person required to pay any village tax. The term TAXPAYER 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 village tax to the village.
VILLAGE TAX. A tax imposed, and collected or administered, by the village. VILLAGE TAX does not include a tax imposed upon real property under the Illinois Property Tax Code or fees collected by the village, except, however, that VILLAGE TAX does include the village's infrastructure maintenance fees.
VILLAGE TAX ADMINISTRATOR. The village's finance director or his or her authorized designee.
(Ord. No. 2000-34-3016)