Back in 2010, the then Mayor of Pittsburgh raised the idea of a sugary drink tax to raise revenue.  Philadelphia had explored the idea previously, but it never did materialize here in the ‘burgh.  Philadelphia did pass  the levy this past summer, and, no surprise, the courts are already involved in interpreting the legality of the tax.

In fact, it is the PA Supreme Court that has before it an emergency application under “King’s Bench” powers.  The filing by petitioners, as well as the response to the filing by the City of Philadelphia, are available here. The result of the litigation is obviously of importance to Philadelphia, to other municipalities in the state that would contemplate such as tax, and to the General Assembly which authorizes and prohibits sources of taxation for local governments.