§ 6-470. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Act means the Local Government Taxpayers' Bill of Rights Act, ILCS ch. 50, act 45, § 1 et seq.

Corporate Authorities means the President and Trustees or the Village Board.

Locally imposed and administered tax or tax means each tax imposed by the village that is collected or administered by the village. The term "locally imposed and administered tax" or "tax" does not mean or include:

(1)

Any tax imposed, collected or administered by the United States of America, the State, or an agency or department thereof.

(2)

Any taxes imposed upon real property under the Property Tax Code.

(3)

Any fees of any sort collected by the village, other than infrastructure maintenance fees.

Local tax administrator means the Village Treasurer, as provided for in article X of chapter 2.

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.

Village means the Village of Wilmette, Illinois.

(Code 1993, § 6-11.2; Ord. No. 2001-O-24, 4-10-2001)