Certain words or terms herein shall have the meaning ascribed to them as follows:
ACT. The "Local Government Taxpayers' Bill of Rights Act."
CHAPTER. This Chapter 37 of the Code of Ordinances unless the context requires otherwise by reason of this chapter's explicit language.
GOOD CAUSE. Determined on a case-by-case basis and must arise from facts and circumstances beyond the reasonable control of the taxpayer. Inattention to the audit or an error will not support a finding of good cause.
LOCAL TAX ADMINISTRATOR. The local official charged by ordinance with the administration and collection of the locally imposed and administered taxes, or in the absence of such designation the City's Administrator. This designation includes 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 in order to give full effect to this chapter. The exercise of such authority by the local tax administrator shall not be inconsistent with this Code or the Act.
LOCALLY IMPOSED AND ADMINISTERED TAX or TAX. Each tax imposed by the city that is collected or administered by the city and 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 city other than infrastructure maintenance fees. Further this definition shall exclude any other taxes imposed which may be excluded by the state.
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 chapter, or portion thereof, adopted by the city that imposes any of the city's locally imposed and administered tax as well as this chapter.
TAXPAYER. Any person required to pay any locally imposed and administered tax. Generally, the term taxpayer includes the person upon whom the legal incidence of such tax is placed. With
respect to consumer taxes the term taxpayer includes the business or entity required to collect and pay the locally imposed and administered tax to the city.
(Ord. 00-45, passed 1-23-01)