36-3-1 USE TAX. A Supplementary Use Tax is hereby imposed upon the privilege of using the County of Union, Illinois, any item of tangible personal property which is purchased outside Illinois at retail from a retailer, and which is titled or registered with an agency of this State’s government, at a rate of 1/4 of 1 percent of the selling price of such tangible personal property as “selling price” is defined in the “Use Tax Act”, approved July 14, 1955, as amended. The tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being within the County of Union, State of Illinois.
36-3-2 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, found in the “Use Tax Act”, as are now or hereafter amended, unless otherwise noted or excepted in P.A. 84-163. (See 55 ILCS 5/1-1001)