Title
Amending Chapter 19-1800 of The Philadelphia Code, entitled "School Tax Authorization," by adding a new Section 19-1807, entitled "Authorization of Sugar-Sweetened Beverage Tax," under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1800 of The Philadelphia Code is hereby amended as follows:
CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION.
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ยง19-1807. Authorization of Sugar-Sweetened Beverage Tax.
(1) Definitions. In this Chapter, the following words and phrases shall have the meanings given to them in this Section, unless the context clearly indicates otherwise:
(a) Board. Board of Education of the School District of Philadelphia.
(b) Dealer. Any person engaged in the business of selling sugar-sweetened beverage for retail sale within the City, including but not limited to restaurants; retail stores; street vendors; owners and operators of vending machines; and Distributors who engage in retail sales.
(c) Distributor. Any person who supplies sugar-sweetened beverage to a Dealer.
(d) Sugar-sweetened beverage.
(.1) Any non-alcoholic beverage which lists any form of caloric sugar-based sweetener, including but not limited to sucrose, glucose or high fructose corn syrup, as a listed ingredient.
(.2) Any syrup which lists any form of caloric sugar-based sweetener, including but not limited to sucrose, glucose or high fructose corn syrup, as a listed ingredient, and which is intended to be mixed with water to prepare a non-alcoholic beverage.
(.3) Notwithstanding subsections (.1) and (.2), sugar-sweetened beverages shall not include:
(A) Baby formula.
(B) Any product, the primary ingredient of which is milk.
(C) Unsweetened drinks to which a purchaser can add, or can request that a seller add, sugar, at the point of sale.
(.4) Sugar-sweetened beverages include, but are not limited to, soda; non-100%-fr...
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