Posted March 17, 2019 | by dude Code of Ordinances Of Union County, Illinois. 36–3‑15 Definitions For purposes of this Chapter, the following terms shall be given these definitions: (A) County means the County of Union, Illinois. (B) Department means the State Department of Revenue. (C) State means the State of Illinois. Chapter: Article III — Sales Taxes, Chapter 36 — Taxation [36–1], Division VII — Retailer’s Occupation Tax