36-3-9 TAX IMPOSED. There is hereby imposed upon the privilege of using an automobile which is rented from a renter located outside the State of Illinois that is titled or registered with an agency of the State of Illinois and whose Illinois address for titling or registration purposes is given as being the unincorporated area of the County of Union, Illinois, a County Automobile Renting Use Tax, at the rate of one percent (1%) of the rental price of such automobile.
36-3-10 STATE COLLECTOR. The tax imposed by this Article shall be collected and enforced by the State of Illinois Department of Revenue in accordance with the Illinois County Automobile Renting Use Tax Act. (See 55 ILCS 5/5-1033)