Cer­tain words or terms here­in shall have the mean­ing ascribed to them as follows:

(A) Act.  “Act” means the “Local Gov­ern­ment Tax­pay­ers’ Bill of Rights Act”.

(B) Cor­po­rate Author­i­ties.  “Cor­po­rate Author­i­ties” means the Coun­ty Board Chair­man and the Union Coun­ty Board.

(C) Local­ly Imposed and Admin­is­tered Tax or “Tax”.  “Local­ly Imposed and Admin­is­tered Tax” or “Tax” means each tax imposed by the Coun­ty that is col­lect­ed or admin­is­tered by the Coun­ty 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 Coun­ty oth­er than infra­struc­ture main­te­nance fees.

(D) Local Tax Admin­is­tra­tor.  “Local Tax Admin­is­tra­tor”, the Union Coun­ty Col­lec­tor, is charged with the admin­is­tra­tion and col­lec­tion of the local­ly imposed and admin­is­tered tax­es, 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 Code to give full effect to this Code.  The exer­cise of such author­i­ty by the local tax admin­is­tra­tor shall not be incon­sis­tent with this Code and the Act.

(E) Coun­ty.  “Coun­ty” means the Coun­ty of Union, Illinois.

(F) Notice.  “Notice” means each audit notice, col­lec­tion notice or oth­er sim­i­lar notice or com­mu­ni­ca­tion in con­nec­tion with each of the County’s local­ly imposed and admin­is­tered taxes.

(G) Tax Ordi­nance.  “Tax Ordi­nance” means each ordi­nance adopt­ed by the Coun­ty that impos­es any local­ly imposed and admin­is­tered tax.

(H) Tax­pay­er.  “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 Coun­ty.