50 ILCS 45/15

(50 ILCS 45/15)

Sec. 15.

Definitions.

In this Act:

"Locally  imposed  and  administered  tax"  means  a  tax
imposed  by  a  unit of local government that is collected or
administered by a unit of local government and not an  agency
or   Department   of  the  State.   A  "locally  imposed  and
administered tax" does not include a tax  imposed  upon  real
property  under  the Property Tax Code or fees collected by a
unit  of   local   government   other   than   infrastructure
maintenance fees.

"Local  tax  administrator"  includes  directors of local
government departments of revenue or taxation, or other local
government  officers  charged  with  the  administration   or
collection   of  a  locally  imposed  and  administered  tax,
including their staffs, employees, or agents  to  the  extent
they  are  authorized  by a local tax administrator to act in
the local tax administrator's stead.

"Unit of local government"  includes  a  municipality,  a
county,  or  a  home  rule  unit  of this State, but does not
include  (i)  home  rule  municipalities  with  a  population
greater than 1,000,000 and (ii) home  rule  counties  with  a
population   greater   than   3,000,000   that  have  locally
administered departments or bureaus of revenue.

(Source: P.A. 91-920, eff. 1-1-01.)