Illinois Code § 5 ILCS 100/1-75

"Small business" means a corporation or a concern, including
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its affiliates, that is independently owned and operated, not dominant in
its field, and employs fewer than 50 full-time employees or has gross
annual sales of less than $4,000,000. For purposes of a specific rule, an
agency may define small business to include employment of 50 or more
persons if it finds that such a definition is necessary to adapt the rule
to the needs and problems of small businesses and organizations.

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