Certain words or terms herein shall have the meanings ascribed to them as follows:
ACT: The "local government taxpayers' bill of rights act".
LOCAL TAX ADMINISTRATOR: The village finance director, who is charged with the administration and collection of the locally imposed and administered taxes, along with 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 hereto. 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: The tax imposed by the village that is collected or administered by the village, not an agency or department of the state. The term does not include any taxes imposed upon real property under the property tax code or fees collected by the village.
TAX ORDINANCE: Each ordinance adopted by the village 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 village. (Ord. 2001-06, 1-4-2001; amd. 2011 Code)