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File #: 160552    Version: Name:
Type: Bill Status: ENACTED
File created: 5/26/2016 In control: Committee of the Whole
On agenda: 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
Attachments: 1. CertifiedCopy16055201.pdf
Date Ver.Action ByActionResultTallyAction DetailsVideo
6/20/20161 MAYOR SIGNED   Action details Not available
6/16/20161 CITY COUNCIL READ AND PASSEDPass17:0 Action details Not available
6/9/20161 CITY COUNCIL ORDERED PLACED ON THIS DAY`S FIRST READING CALENDAR   Action details Not available
6/9/20161 CITY COUNCIL SUSPEND THE RULES OF THE COUNCILPass  Action details Not available
6/9/20161 CITY COUNCIL READ AND ORDERED PLACED ON NEXT WEEK'S SECOND READING CALENDAR   Action details Not available
6/8/20160 Committee of the Whole HEARING NOTICES SENT   Action details Not available
6/8/20160 Committee of the Whole HEARING HELD   Action details Not available
6/8/20160 Committee of the Whole AMENDED   Action details Not available
6/8/20161 Committee of the Whole REPORTED FAVORABLY, RULE SUSPENSION REQUESTED   Action details Not available
5/26/20160 CITY COUNCIL Introduced and ReferredPass  Action details Not available
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.

* * *

ยง 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...

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