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File #: 160508    Version: 0 Name:
Type: Bill Status: LAPSED
File created: 5/19/2016 In control: Committee of the Whole
On agenda: Final action:
Title: Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by adding a new Chapter 19-4100, entitled "Non-reusable beverage container Tax," under certain terms and conditions.
Sponsors: Councilmember Reynolds Brown
Indexes: NON-REUSABLE BEVERAGE CONTAINER TAX
Code sections: Title 19 - FINANCE, TAXES AND COLLECTIONS
Attachments: 1. Bill No. 16050800.pdf
Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by adding a new Chapter 19-4100, entitled "Non-reusable beverage container Tax," under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Title 19 of The Philadelphia Code is hereby amended as follows:

TITLE 19. FINANCE, TAXES AND COLLECTIONS.

* * *

CHAPTER 19-4100. NON-REUSABLE BEVERAGE CONTAINER TAX.

ยง 19-4101. Definitions. In this Chapter, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise:

(1) Dealer. Any person engaged in the business of selling at retail within the City beverages in non-reusable beverage containers, including but not limited to restaurants; retail stores; street vendors; owners and operators of vending machines; and distributors who engage in retail sales.

(2) Distributor. Any person who supplies a non-reusable beverage container to a dealer, for retail sale.

(3) Beverage.

(a) Any of the following:

(.1) Any soft drink, whether or not carbonated, including: cola, ginger ale, root beer, or sarsaparilla.

(.2) Any soda water, carbonated water, natural or artificial mineral water, natural or spring water, or flavored water;

(.3) Any natural or artificial ready-to-drink tea;

(.4) Any natural or artificial ready-to-drink coffee;

(.5) Any natural or artificial fruit juice;

(.6) Any natural or artificial vegetable juice;

(.7) Any energy drink.

(b) Notwithstanding subsection (a), beverage shall not include:

(.1) Baby formula;

(.2) Any product, the primary ingredient of which is milk;

(.3) Any nondairy, milk-substitute products, such as soy milk, hazelnut or other nut milk, rice or other grain milk...

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