Unless the context otherwise provides, the following words or terms shall be construed as hereinafter set forth:

"Corporate authorities" means the president and board of trustees of the village.

"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 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 treasurer of the village, who is charged with the administration and collection of any locally imposed and administered tax, 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 ordinance to give full effect to this ordinance. The exercise of such authority by the local tax administrator shall not be inconsistent with this chapter and the Act.

"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. (Ord. 2000-15 § 1 (part), 2000)