For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACT. The "Local Government Taxpayers' Bill of Rights Act."
CODE. The Code of Peotone, as amended.
CORPORATE AUTHORITIES. The President and Board of Trustees of the Village of Peotone.
LOCAL TAX ADMINISTRATOR or AUDITOR. The Village Treasurer or the Village Treasurer's designee, who is charged with the administration and collection of the locally imposed and administered taxes. The local tax administrator shall have the authority to implement the terms of this chapter to give full effect to this chapter.
LOCALLY IMPOSED AND ADMINISTERED TAX or TAX. Any pecuniary burden imposed by the village on individuals or entities to support the village's municipal government operations that is not a permit or other fee (excepting the Infrastructure Maintenance Fee), is not collected or administered by a department or agency of the State of Illinois, or is not a tax on real property under the Illinois Property Tax Code
(ILCS Ch. 35, Act 200, §§ 1-1 et seq.), including, but not limited to any of the following taxes that may now, or in the future, be collected or administered by this village:
(1) Gas Utility Tax;
(2) Electric Utility Tax;
(3) E-911 Tax;
(4) Foreign Fire Insurance Tax;
(5) Infrastructure Maintenance Fee;
(6) Municipal Automobile Rental Occupation Tax;
(7) Municipal Automobile Rental Use Tax;
(8) Telecommunications Tax.
NOTICE. Each audit notice, collection notice or other similar notice or communication in connection with each of the village’s locally imposed and administered taxes.
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, this term includes the business or entity required to collect and pay the locally imposed and administered tax to the village.
VILLAGE. The Village of Peotone, Illinois.
(Ord. 00-25, passed 2-5-01)