SB3375 104TH GENERAL ASSEMBLY

LRB104 17405 RTM 30830 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3375

Introduced 2/4/2026, by Sen. Linda Holmes

SYNOPSIS AS INTRODUCED:

65 ILCS 5/11-42-10.3 new

Amends the Illinois Municipal Code. Provides that the corporate authorities of a municipality may license and regulate all commercial operations within the municipality's boundaries, whether for profit or not for profit, but may not impose any tax upon their operations except as otherwise authorized by law. Limits the definition of "commercial operations" to exclude agritourism operations, agricultural properties, agribusinesses, agritourism activities, agricultural experiences, and pollution control facilities.

A BILL FOR

AN ACT concerning local government.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Illinois Municipal Code is amended by adding Section 11-42-10.3 as follows:

(65 ILCS 5/11-42-10.3 new)

Sec. 11-42-10.3. Commercial operations. The corporate authorities of a municipality may license and regulate all commercial operations within the municipality's boundaries, whether for profit or not for profit, but may not impose any tax upon commercial operations except as otherwise authorized by law.

In this Section, "commercial operations" does not include (i) an agritourism operation as defined under Section 232 of the Illinois Income Tax Act, (ii) an agricultural property as defined under Section 232 of the Illinois Income Tax Act, (iii) an agribusiness as defined under Section 205-15 of the Department of Agriculture Law of the Civil Administrative Code of Illinois, (iv) agritourism activities as defined under Section 232 of the Illinois Income Tax Act, (v) agricultural experiences as defined under Section 5 of the Agricultural Experiences Act, or (vi) a pollution control facility as defined in Section 3.330 of the Environmental Protection Act.