City of Philadelphia - File #: 160552

• File #: 160552
• Version: 1
• Type: Bill
• Status: ENACTED
• File created: 5/26/2016
• In control: Committee of the Whole
• Final action: 6/16/2016
• Title: Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Income and Receipts Taxes," by creating a tax credit to encourage certain merchants to provide healthy beverage alternatives in their stores, all under certain terms and conditions.
• Sponsors: Councilmember Reynolds Brown, Council President Clarke
• Indexes: BUSINESS INCOME AND RECEIPTS TAXES, HEALTHY BEVERAGE ALTERNATIVES
• Code sections: 19-2600 - Business Income and Reciepts Tax

Date	Ver.	Action By	Action	Result	Tally
6/20/2016	1	MAYOR	SIGNED
6/16/2016	1	CITY COUNCIL	READ AND PASSED	Pass	17:0
6/9/2016	1	CITY COUNCIL	ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR
6/9/2016	1	CITY COUNCIL	SUSPEND THE RULES OF THE COUNCIL	Pass
6/9/2016	1	CITY COUNCIL	READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR
6/8/2016	0	Committee of the Whole	HEARING NOTICES SENT
6/8/2016	0	Committee of the Whole	HEARING HELD
6/8/2016	0	Committee of the Whole	AMENDED
6/8/2016	1	Committee of the Whole	REPORTED FAVORABLY, RULE SUSPENSION REQUESTED
5/26/2016	0	CITY COUNCIL	Introduced and Referred	Pass

Title
Amending Chapter 19-2600 of The Philadelphia Code, entitled "Business Income and Receipts Taxes," by creating a tax credit to encourage certain merchants to provide healthy beverage alternatives in their stores, all under certain terms and conditions.

Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:

SECTION 1. Chapter 19-2600 of The Philadelphia Code is hereby amended to read as follows:


CHAPTER 19-2600. BUSINESS INCOME AND RECEIPTS TAXES.

* * *

§ 19-2604. Tax Rates, Credits, and Alternative Tax Computation.

* * *

(16) Healthy Beverages Tax Credit.

(a) Definitions.

(i) Qualifying Merchant. A Qualifying Merchant shall meet the following requirements for classification under the North American Industry Classification System ("NAICS") Codes Sections: Convenience Food Stores (NAICS 44512); Other Specialty Food Stores (NAICS 44529); Miscellaneous Food Retailers (NAICS 44599); Gasoline Stations with Convenience Stores (NAICS 44711); and Limited-Service Restaurants (NAICS 722513).

(ii) Healthy Beverage. A non-alcoholic beverage that does not list as an ingredient the following:

(.1) any form of caloric sugar-based sweetener, including, but not limited to, sucrose, glucose or high fructose corn syrup; or

(.2) any form of artificial sugar substitute, including stevia, aspartame, sucralose, neotame, acesulfame potassium (Ace-K), saccharin, and advantame.

(iii) Merchant Cost. The amount paid by the Qualifying Merchant to purchase Healthy Beverages for sale in the merchant's store.

(b) Application. Application for the Healthy Beverage tax credit shall be on such form as the Department of Revenue specifies, and shall include documentation that the business meets the eligibility criteria under subsection (a).

(c) Tax Credit.

(i) Starting in tax year 2017, for any tax year in which a Qualifying Merchant provi...