The City of Philadelphia (“City” or “Philadelphia”) enacted the Sugar Sweetened Beverage Tax (“SSBT”), effective January 1, 2017. The tax is imposed at a rate of one and half cents ($.015) per ounce on the sale, acquisition, delivery or transport of sugar sweetened beverages (“SSB”) by a Distributor to a Dealer who sells the SSB at retail within Philadelphia. A Dealer may only sell taxable SSB or display for sale SSB that were acquired from a Registered Distributor. The SSBT is collected and remitted to the city by the Registered Distributor unless the Dealer accepts responsibility to self-remit the SSBT. There are also notification requirements from Dealer to Distributor and vice versa. To read the full article please click here.