Cook County Sweetened Beverage Tax

The effective date of the tax is July 1, 2017.
 
The tax imposed will be at the rate of $0.01 per ounce on the retail sale of all sweetened beverages in Cook County.

All retailers most pay a Floor tax for the ounces on hand 6/30/17 which is due 7/20/17.

Starting 7/1 the distributor is supposed to remit the tax.  If the distributor did not collect it from the retailor then the retailor is supposed to self-access and pay.

Application of the Sweetened Beverage Tax

• Bottled sweetened beverages (soda, sports drinks, flavored water, energy drinks, pre-made sweetened coffee and tea with less than 50% milk content, etc.) – the tax rate is $.01 per ounce of sweetened beverage and is calculated on the fluid ounces contained in the bottle or can.          
• Sweetened beverages produced from syrups using a beverage dispensing machine and powders using a beverage dispensing machine or by hand mixing (fountain drinks, lemonade, etc.) – tax is applied to the total amount of beverage that the syrup or powder will make per the manufacturers’ directions.
• For example, a 5 gallon bag of syrup will make 3,840 ounces of beverage – at tax rate of $.01 per ounce of sweetened beverage, the tax for that bag of syrup is $38.40.
• A reduction of 5% of the calculated tax will be applied to account for spillage and product preparation.

Exclusions:

• 100% natural fruit/vegetable juice, syrup and powder with no added sweetener
• Milk, soy, rice, or similar milk substitutes that are the primary ingredient (more than 50%)
• Unsweetened drinks to which a purchaser can add, or can request that a retailer add, sugar, at the point of sale
• Infant formula
• Beverages for medical use
• Weight reduction/therapeutic nutritional meal replacements
• Any syrup or powder that the consumer himself or herself combines with other ingredients to create a beverage

More Details @ https://www.cookcountyil.gov/service/sweetened-beverage-tax