READ AND PASSED

This enacted ordinance established Philadelphia’s tax on sugar-sweetened beverages at 1.5 cents per fluid ounce, including certain syrups and concentrates, beginning January 1, 2017. Registered distributors generally must collect and pay the tax to the City, while retailers and other dealers must follow registration and notification rules to sell these beverages; the ordinance excludes products such as baby formula, medical foods, and drinks made up of more than half milk or fresh fruit or vegetables.

Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by adding a new Chapter 19-4100, entitled "Sugar-Sweetened Beverage Tax," under certain terms and conditions.