36-3-11 TAX IMPOSED. There is hereby imposed upon all persons engaged in the business of renting automobiles in the county 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 Occupation Tax, at the rate not to exceed one percent (1%) of the gross receipts from such business.
36-3-12 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 5/5-1032)