POLICY DATABASE
Philadelphia, Penn., Code tit Chapter 19-4100 (current through Nov. 7, 2017)
Brief Summary
Establishes an excise tax of $0.015 per fluid ounce on distributors of beverages sweetened with both caloric and non-caloric sweeteners.
Legal Strategies
Requires something, sets standards.
Creates an incentive for a change.
Reach
Community-wide
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?
No.
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. Sec. 19-4101.
Does the law address implementation in some way?
Yes. Distributors are required to file a return with the Department, and the Department can collect taxes, among other responsibilities (see sec. 19-4106).
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
Yes. Fines as outlined in Sec. 1-109, Sec. 19-4108.
Does the law include an evaluation component, beyond reporting on activity?
No.
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
Part of Title 19, Finances, Taxes and Collections; Chapter 19-411, Sweetened Beverage Tax. History: Added, Bill No. 160176 (approved June 20, 2016).