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.