Rep. Martha Deuter
Filed: 4/7/2025
 
 

 
 

 
10400HB2790ham002LRB104 07740 RTM 25086 a

1
AMENDMENT TO HOUSE BILL 2790

2    AMENDMENT NO. ______. Amend House Bill 2790 by replacing 
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Municipal Code is amended by 
5adding Section 11-42-10.3 as follows:
 
6    (65 ILCS 5/11-42-10.3 new)
7    Sec. 11-42-10.3. Commercial operations. The corporate 
8authorities of a municipality may license and regulate all 
9commercial operations within the municipality's boundaries, 
10whether for profit or not for profit, but may not impose any 
11tax upon their operations except as otherwise authorized by 
12law.
13    In this Section, "commercial operations" does not include 
14(i) an agritourism operation as defined under Section 232 of 
15the Illinois Income Tax Act, (ii) an agricultural property as 
16defined under Section 232 of the Illinois Income Tax Act, 
 
 
10400HB2790ham002- 2 -LRB104 07740 RTM 25086 a

1(iii) an agribusiness as defined under Section 205-15 of the 
2Department of Agriculture Law of the Civil Administrative Code 
3of Illinois, (iv) agritourism activities as defined under 
4Section 232 of the Illinois Income Tax Act, (v) agricultural 
5experiences as defined under Section 5 of the Agricultural 
6Experiences Act, or (v) a pollution control facility as 
7defined in Section 3.330 of the Environmental Protection 
8Act.".