Bill 220054

..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 effective date of the Sugar-Sweetened Beverage Tax, 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. * * * CHAPTER 19-4100. SUGAR-SWEETENED BEVERAGE TAX. * * * � 19-4102. Distributor Registration; Purchases from Registered Distributors. (1) No dealer may sell at retail, or hold out or display for sale at retail, any sugar-sweetened beverage acquired by the dealer on or after January 1, 2017 until June 30, 2022, unless: (a) The sugar-sweetened beverage was acquired by the dealer from a registered distributor; and (b) The dealer has complied with the notification requirements of Section 19-4104; and received confirmation from the registered distributor of such notification, as well as confirmation that the distributor is a registered distributor, all in form prescribed by the Department. * * * � 19-4103. Imposition and Rate of the Sugar-Sweetened Beverage Tax. (1) Effective January 1, 2017, and thereafter, until June 30, 2022, a tax is imposed upon each of the following: the supply of any sugar-sweetened beverage to a dealer; the acquisition of any sugar-sweetened beverage by a dealer; the delivery to a dealer in the City of 0an00y sugar-sweetened beverage; and the transport of any sugar-sweetened beverage into the City by a dealer. The tax is imposed only when the supply, acquisition, delivery or transport is for the purpose of the dealer's holding out for retail sale within the City the sugar-sweetened beverage or any beverage produced therefrom. The tax is to be paid as provided in Section 19-4105 (liability for payment of tax) and Section 19-4107 (waivers). * * * � 19-4104. Notification of Dealer Status. (1) Effective January 1, 2017 until June 30, 2022, no dealer shall accept any sugar-sweetened beverage from a registered distributor, for purpose of holding out for retail sale in the City such sugar-sweetened beverage or any beverage produced therefrom, without first notifying the registered distributor that such dealer is a dealer subject to this Chapter. Notice shall be provided in the form of a Commonwealth of Pennsylvania sale for purpose of resale exemption certificate, so long as such certificate clearly indicates that the dealer is located in Philadelphia; or in such other form as the Department may provide. Every dealer shall maintain copies of any notices provided to a registered distributor, as provided in Code Section 19-506. * * * SECTION 2. This Ordinance shall be effective immediately. ___________________________ Explanation: Strikethrough indicate matter deleted. Bold Italics indicate new matter added. ..End