POLICY DATABASE
Philadelphia, Penn., Code § 19-2604(16) (current Oct. 10, 2017)
Brief Summary
Provides tax credit of up to $2,000 per year for merchants who purchase healthy beverages to sell in their stores.
Legal Strategies
Creates an incentive for a change.
Reach
Limited scope. It offers an incentive, not a requirement.
Food System Category: Distribute
State: Pennsylvania
Jurisdiction Type: City
Jurisdiction Name: Philadelphia
Does the law refer to priority populations in some way?
No.
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. Healthy Beverage (§ 19-2604(16)(a)(ii)).
Does the law refer to or suggest a goal of fostering improved environmental conditions?
No.
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
No.
Does the law include findings (including jurisdiction-specific findings), or are there findings in the larger section, title, article, or chapter which the law is part of?
No.
Does the law have a stated intent or purpose, or is there an intent or purpose in the larger section, title, article, or chapter which the law is part of?
No.
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. § 19-2604(16)(a).
Does the law address implementation in some way?
Yes. The Revenue Department shall provide application forms for businesses that wish to apply for tax credits under this Section, and it shall accept such applications on a "first come-first served" basis until the total amount of credits for a particular year reaches one million dollars ($1,000,000). The Revenue Department shall when necessary randomly choose among applicants that apply on the same date. (§ 19-2604(16)(c)(2)).
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
No.
Does the law include an evaluation component, beyond reporting on activity?
Yes. The Revenue Department shall by July 1 of each year submit a written report to the Mayor, with a copy to the President and Chief Clerk of Council, summarizing the City's experience during the prior year with the tax credit provided under this Section along with the feasibility of converting this tax credit into a grant program in future fiscal years. (§ 19-2604(16)(e)).
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
Title 19 (Finance, Taxes and Collections), Chapter 19-2600 (Business Income and Receipt Taxes), Section 19-2604(16) (Healthy Beverages Tax Credit). History: Added, Bill No. 160552 (approved June 20, 2016).