header-left
Share to Facebook Share to Twitter Bookmark and Share
File #: 190183    Version: 0 Name:
Type: Bill Status: IN COMMITTEE
File created: 3/14/2019 In control: Committee on Finance
On agenda: Final action:
Title: Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," and Chapter 19-4100 of The Philadelphia Code, entitled "Sugar-Sweetened Beverage Tax," by revising the imposition and rates of the Sugar-Sweetened Beverage Tax and making other conforming amendments, all under certain terms and conditions.
Sponsors: Councilmember Quiñones Sánchez, Councilmember Bass, Councilmember Domb, Councilmember Taubenberger, Councilmember O'Neill, Councilmember Oh
Indexes: SUGAR-SWEETENED BEVERAGE TAX
Code sections: 19-4100 - Sugar-Sweetened Beverage Tax, Title 19 - FINANCE, TAXES AND COLLECTIONS
Attachments: 1. Bill No. 19018300.pdf
Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," and Chapter 19-4100 of The Philadelphia Code, entitled "Sugar-Sweetened Beverage Tax," by revising the imposition and rates of the Sugar-Sweetened Beverage Tax and making other conforming amendments, all 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. SUGAR-SWEETENED BEVERAGE TAX.

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

* * *

(2.1) Nutritional Shake. A beverage containing protein mixed with milk or water for the purposes of improved nutrition, and which contains no more than 10 grams of sugar per 4oz serving or 15 grams of sugar per 8oz serving.

(3) Sugar-sweetened beverage.

(a) Any non-alcoholic beverage that lists as an ingredient:

* * *

(c) Notwithstanding subsections (a), (b), and (c) sugar-sweetened beverages shall not include:

* * *

(.1a) Nutritional Shakes

* * *

? 19-4103. Imposition and Rate of the Sugar-Sweetened Beverage Tax.

* * *

(2) The tax authorized by this Section shall be assessed at the following rates:

(a) For Fiscal Year 2018 through Fiscal Year 2019, sugar-sweetened beverages under ? 19-4101(3)(a), one- and one-half cents ($.015) per fluid ounce.

(.1) For Fiscal Year 2020, sugar-sweetened beverages under ? 19-4101(3)(a), ($.00XX) per fluid ounce.

(.2) For Fiscal Year 2021, sugar-sweetened beverages under ? 19-4101(3)(a), ($.00XX) per fluid ounce.

(b...

Click here for full text