1-11-3: DEFINITIONS:

Certain words or terms herein shall have the meanings ascribed to them as follows:

   ACT: The "local government taxpayers' bill of rights act 1 ".

   BOARD OF TRUSTEES: The village of Waterman president and board of trustees.

   LOCAL TAX ADMINISTRATOR: The village of Waterman 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 village of Waterman that is collected or administered by the village of Waterman which is not an agency or department of the state. It does not include a tax imposed upon real property under the property tax code 2 , the state imposed sales tax (retailers' occupation tax) or fees collected by the village of Waterman 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 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 village.

   VILLAGE: The village of Waterman, an Illinois municipal corporation. (2005 Code)

 

Notes

1	1. 50 ILCS 45/1 et seq.
2	2. 35 ILCS 200/1-1 et seq.