Certain words or terms, when used in this chapter, shall have the meanings ascribed to them as follows:
ACT: The Local Government Taxpayers' Bill of Rights Act.
CITY: The City of Keithsburg, Illinois.
CORPORATE AUTHORITIES: The City's Mayor and City Council.
LOCAL TAX ADMINISTRATOR: The City Collector 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 City that is collected or administered by the City 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 City.
NOTICE: Each audit notice, collection notice or other similar notice or communication in connection with each of the City's locally imposed and administered taxes.
TAX ORDINANCE: Each ordinance adopted by the City 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 City. (Ord. 2001-7, 1-15-2001; amd. 2018 Code)