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PROPOSED ORDINANCE AMENDMENT
AMENDMENT TO SWEETENED BEVERAGE TAX
WHEREAS, the Cook County Board of Commissioners approved the sweetened beverage tax on November 10, 2016; and
WHEREAS, the tax will require wholesalers and retailers to include the tax in the price of the beverage prior to purchase; and
WHEREAS, that requirement will place an enormous burden on wholesalers and retailers; and
WHEREAS, Cook County does not require sales tax or the alcohol tax to be included in the price of the item prior to purchase; and
WHEREAS, by removing the requirement to include the price of the tax in the price of the beverage, Cook County can alleviate that burden without affecting the amount of revenue that will be collected.
BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74, Taxation, Article XXII, Sweetened Beverage Tax, Tax imposed and liability for payment, Section 74-852 of the Cook County Code is hereby amended as follows:
Sec. 74-852. - Tax imposed and liability for payment.
(a) Effective July 1, 2017, a tax at the rate of $0.01 per ounce is hereby imposed on the retail sale of all sweetened beverages in Cook County.
(b) The ultimate incidence of and liability for payment of the tax levied in this Article is to be borne by the purchaser of the sweetened beverage. Nothing in this Article shall be construed to impose a tax upon the occupation of distributors or retailers.
(c) It shall be deemed a violation of this Article for any distributor or retailer to fail to include the tax imposed in this Article in the sale price of the sweetened beverage, syrup and/or powder or to otherwise absorb the tax, unless otherwise required by law. Any such distributor or retailer may identify the tax imposed by this Article as a separate line item charge on any invoice pertaining to sales of sweetened beverages in Cook County. The tax levied in this Article shall be in addition to any other taxes.
(d) Except as provisions are made in th...
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