"Potential to emit" means the maximum capacity of an emission source to emit a pollutant under its physical and operational design. Any physical or operational limitation on the capacity of the emission source to emit a pollutant, including air pollution control equipment and restrictions on hours of operation or on the type or amount of material combusted, stored, or processed, shall be treated as part of its design only if the limitation or the effect it would have on emissions is enforceable. Secondary emissions do not count in determining the potential to emit of a stationary source.
Ill. Admin. Code tit. 35, § 202.122