Certain words or terms herein shall have the meaning ascribed to them as follows:
(A) Act. “Act” means the “Local Government Taxpayers’ Bill of Rights Act”.
(B) Corporate Authorities. “Corporate Authorities” means the Mayor and Village Board.
(C) Locally Imposed and Administered Tax or “Tax”. “Locally Imposed and Administered Tax” or “Tax” means each tax imposed by the Village that is collected or administered by the Village not 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 Village other than infrastructure maintenance fees.
(D) Local Tax Administrator. “Local Tax Administrator”, the Village’s 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 Code to give full effect to this Code. The exercise of such authority by the local tax administrator shall not be inconsistent with this Code and the Act.
(E) Village. “Village” means the Village of Hecker, Illinois.
(F) Notice. “Notice” means each audit notice, collection notice or other similar notice or communication in connection with each of the Village’s locally imposed and administered taxes.
(G) Tax Ordinance. “Tax Ordinance” means each ordinance adopted by the Village that imposes any locally imposed and administered tax.
(H) Taxpayer. “Taxpayer” means 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.