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.
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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:
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(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:
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(c) Notwithstanding subsections (a), (b), and (c) sugar-sweetened
beverages shall not include:
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(.1a) Nutritional Shakes
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? 19-4103. Imposition and Rate of the Sugar-Sweetened
Beverage Tax.
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(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...
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