In addition to those terms defined in this code, certain words or terms herein shall have the meanings ascribed to them as follows:
ACT: The Local Government Taxpayers' Bill of Rights Act.
LOCAL TAX ADMINISTRATOR: The City Treasurer and any staff, employees or agents to the extent they are authorized by the City Treasurer to act in the City Treasurer's stead. The City Treasurer 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: Each tax imposed by the City that is collected or administered by the City, 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 City.
NOTICE: Each audit notice, collection notice or other similar notice or communication in connection with each of the City's locally-imposed and administered taxes.
TAX ORDINANCE: Each ordinance passed by the City 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 City. (Ord. 19-O-103, 12-18-2019)