ll pro­ceeds result­ing from the impo­si­tion of the tax under this Arti­cle, includ­ing penal­ties shall be appro­pri­at­ed as follows:

(A) Two per­cent (2%) of the gross tax rev­enue col­lect­ed each year shall be appro­pri­at­ed for and direct­ed to the Gen­er­al Fund ofU­nion­Coun­ty to defray the costs of admin­is­ter­ing and pro­cess­ing the impo­si­tion, appli­ca­tion and col­lec­tion of the tax.

(B) All the rest, residue and remain­der of the Tax Rev­enue col­lect­ed each year, shall be paid to the Trea­sur­er of the­Coun­ty of Union into a spe­cial fund to be used and applied for the pro­mo­tion and devel­op­ment of tourism and con­ven­tions in the Coun­ty of Union.

(See 55 ILCS Sec. 5/5–1030)