For the purpose of this subchapter, the following definitions apply unless the context clearly indicates or requires a different meaning.
ACT. The "Local Government Taxpayers' Bill of Rights Act", being ILCS Ch. 50, Act 45, §§ 1 et seq.
CORPORATE AUTHORITIES. The village's President and Board of Trustees.
HEARING OFFICER. An administrative individual appointed by the village with the advice and consent of the corporate authorities to conduct hearings and to issue final determinations regarding the collection of all locally imposed and administered taxes.
LOCAL TAX ADMINISTRATOR. The Village Clerk's Office, 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 subchapter to give full effect to this subchapter. The exercise of the authority by the local tax administrator shall not be inconsistent with this subchapter and the Act.
LOCALLY IMPOSED AND ADMINISTERED TAX or TAX. 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.
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 the 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.
VILLAGE. The Village of Shiloh, Illinois.
(Ord. 876, passed 1-2-2001)