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Cook County Chicago Soda Tax in Action (on an Arnold Palmer)

590 views · Published 9 August 2017 · 0:21 · Indexed 6 November 2026

Channel: Peter von Panda · 2017 · Travel & Events

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Cook County Sweetened Beverage Tax

On November 10, 2016, the Cook County Board of Commissioners passed the Cook County Sweetened Beverage Tax Ordinance. The tax imposed will be at the rate of $0.01 per ounce on the retail sale of all sweetened beverages in Cook County.

Ordinance information is available in the Downloads section of this page, FAQs can be viewed under the Additional Info section.

Please use the Registration Form to register for the Cook County Sweetened Beverage Tax (this form can also be used to register for other Cook County home rule taxes). If any entity owns and operates more than one location subject to Cook County Sweetened Beverage Tax, please submit the additional site list along with the registration application.

*Note: Please email registration documents to [email protected]

 

Who Pays the Tax?
The ultimate incidence of and liability for payment of the sweetened beverage tax is to be borne by the purchaser of the sweetened beverage. Any distributor of bottled sweetened beverages and any distributor of syrup and/or powder used to produce a sweetened beverage shall collect the sweetened beverage tax from any retailer to whom the sale of bottled sweetened beverages or syrup and/or powder used to produce a sweetened beverage is made and shall remit the tax to the Department of Revenue (Department).

Should a Retailer obtain product where the tax is due and was not previously paid to a Distributor, that Retailer is responsible for remitting the tax to the Department.
 
Let's get this one out of the way: Your LaCroix sparkling water will not incur Cook County's penny-per-ounce sweetened beverage tax, set to go into effect Wednesday.

But the so-called soda tax applies to much more than just pop. Any nonalcoholic beverage that's either sugar- or artificially sweetened will be taxed, which means fountain drinks as well as bottled and canned beverages. The tax applies to soda and diet soda, ready-to-drink sweetened coffees and teas, sports and energy drinks, and juice products that aren't 100 percent fruit or vegetable juice, among other beverages.

Be it a Coca-Cola made with high fructose corn syrup or a Bai Limu Lemonade, sweetened with a proprietary mix of stevia and erythritol — it's going to cost you a penny per ounce more. Expedition Money LLC
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