§ 34-129. Definitions.

For the purpose of this article, and the interpretation and enforcement thereof, the capitalized words, terms, phrases and their derivatives shall have meanings respectively ascribed to them in this section. Words used in the present tense include the future, words of the singular number include correlative words of the plural number and vice versa, and any reference to any gender or the neuter includes both genders and the neuter, as the case may be.

Act means the Local Government Taxpayers' Bill of Rights Act (50 ILCS 45/1 et seq.), as supplemented and amended.

Local tax administrator means the village comptroller, who is charged with the administration and collection of any locally imposed and administered tax, including any staff, employee or agent thereof to the extent authorized by the local tax administrator to act in such local tax administrator's stead. The local tax administrator shall have the authority to implement the terms of this article to give full effect thereto. The exercise of such authority by the local tax administrator shall not be inconsistent with the act or this article.

Locally imposed and administered tax or tax means each tax imposed by the village that is collected or administered by the village and not by any agency or department of the state. Any such locally imposed and administered tax shall not include any tax imposed upon any real property under the Property Tax Code (35 ILCS 200/1-1 et seq.), as supplemented and amended, or any fee collected by the village.

Notice means any audit notice, collection notice or other similar notice in connection with each locally imposed and administered tax of the village.

Tax ordinance means any article of this chapter or any other 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. With respect to consumer taxes, taxpayer also includes the business or entity required to collect and pay any locally imposed and administered tax to the village.