Certain words or terms, as used in this chapter, shall have the meanings ascribed to them as follows:
ACT: The Local Government Taxpayers' Bill of Rights Act (50 ILCS 45/1 et seq.)
CORPORATE AUTHORITIES: The Village President and Board of Trustees.
LOCAL TAX ADMINISTRATOR: The Village Finance Officer. The Local Tax Administrator 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 so as to give full effect to this chapter. The manner of the exercise of such authority by the Local Tax Administrator shall not be inconsistent with the provisions of this chapter or the provisions of the act.
LOCALLY IMPOSED AND ADMINISTERED TAX OR TAX: Each tax imposed by the Village that is collected or administered by the Village itself rather than an agency or department of the State of Illinois. LOCALLY IMPOSED AND ADMINISTERED TAX or TAX does not include any taxes imposed upon real property under the Property Tax Code (35 ILCS 200/1-1 et seq.) or fees collected by the Village.
NOTICE: Each audit notice, collection notice or other similar notice or communication in connection with each of the Village locally imposed and administered taxes.
TAX ORDINANCE: Each ordinance adopted by the Village or provision of this Code that imposes a locally imposed and administered tax. CONTROLLING TAX ORDINANCE means the Village ordinance that imposes a particular 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 or privilege taxes, includes a business or entity required to collect and pay or remit the locally imposed and administered tax to the Village.
VILLAGE: The Village of Rosemont, Illinois.
(Ord. 2000-12-6D, 12-6-2000)