DIVISION III – RETAIL OCCUPATION TAX

        36-3-7        USE TAX.  A Supplementary Retailers’ Occupation Tax at a rate of 1/4 of 1 percent is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail within the County of Union, Illinois.

        36-3-8        ADMINISTRATION OF TAX.  Such persons in administering and accounting for the tax are subject to the same rights, remedies, privileges, immunities, powers and duties, and the same conditions, restrictions, limitations, penalties, and definitions of terms, and the same mode of procedures as found in the “Retailers’ Occupation Tax Act” as are now or hereafter amended, unless otherwise noted or excepted in P.A. 84-163.  (See 55 ILCS 5/1-1001)