POLICY DATABASE

Philadelphia, Penn., Code tit Chapter 19-4100 (current through Nov. 7, 2017)

Policy Summary

Establishes an excise tax of $0.015 per fluid ounce on distributors of beverages sweetened with both caloric and non-caloric sweeteners.

Background Information

State Pennsylvania
Jurisdiction Name Philadelphia
Jurisdiction Type City,
Population Size 800,000+
Legal Strategies
  • Requires something, sets standards
  • Creates an incentive for a change
Reach Community-wide
Food System Category Distribute;

Policy Details

Refers to priority populations?
No

Emergency management?
No
Health-related linkage?
No

Environmental linkage?
No

Economic linkage?
No

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

Sec. 19-4101.

Addresses implementation?
Yes

Distributors are required to file a return with the Department, and the Department can collect taxes, among other responsibilities (see sec. 19-4106).

Enforcement provisions?
Yes

Fines as outlined in Sec. 1-109, Sec. 19-4108.

Evaluation component?
No

Requires extra 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).

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