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| | HB2790 Engrossed | | LRB104 07740 RTM 17785 b |
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| 1 | | AN ACT concerning local government.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Illinois Municipal Code is amended by |
| 5 | | adding Section 11-42-10.3 as follows:
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| 6 | | (65 ILCS 5/11-42-10.3 new) |
| 7 | | Sec. 11-42-10.3. Commercial operations. The corporate |
| 8 | | authorities of a municipality may license and regulate all |
| 9 | | commercial operations within the municipality's boundaries, |
| 10 | | whether for profit or not for profit, but may not impose any |
| 11 | | tax upon their operations except as otherwise authorized by |
| 12 | | law. |
| 13 | | In this Section, "commercial operations" does not include |
| 14 | | (i) an agritourism operation as defined under Section 232 of |
| 15 | | the Illinois Income Tax Act, (ii) an agricultural property as |
| 16 | | defined under Section 232 of the Illinois Income Tax Act, |
| 17 | | (iii) an agribusiness as defined under Section 205-15 of the |
| 18 | | Department of Agriculture Law of the Civil Administrative Code |
| 19 | | of Illinois, (iv) agritourism activities as defined under |
| 20 | | Section 232 of the Illinois Income Tax Act, (v) agricultural |
| 21 | | experiences as defined under Section 5 of the Agricultural |
| 22 | | Experiences Act, or (v) a pollution control facility as |
| 23 | | defined in Section 3.330 of the Environmental Protection Act. |