There is no steering wheel lock on a Wrangler of that year. IF it is a Wrangler, you have the right procedure to tow.
It might be a good idea to look closely at your possible intent to tow off the front bumper. DON'T use the bumper. There are baseplates that are relatively easy to install and your tow bar will hook easily with. That said, there are aftermarket bumpers that will work to tow off. My '13 Wrangler? I would not trust that bumper to pull anything. There is a hook under the bumper that is attached to the frame that might work if I get stuck. Spend a few more bucks and get a tested and proven base plate made for that Jeep.