Certain words or terms herein shall have the meaning ascribed to them as follows:
"Act" means the "Local Government Taxpayers' Bill of Rights Act."
"Locally imposed and administered tax" or "tax" means each tax imposed by the Village that is collected and administered by the Village and not by 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.
"Local tax administrator," means the Finance Director provided for in Section 2.48.010(B) of this Code.
"Notice" means 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" means each ordinance adopted by the Village that imposes any locally imposed and administered tax.
"Taxpayer" means 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.
(MC-9-2000, Added, 01/02/2001)