This chapter shall be known and may be cited as the "Chicago Soft Drink Tax Ordinance". The taxes imposed by this chapter are imposed in addition to all other taxes imposed by the City of Chicago, the State of Illinois or any other municipal corporation or political subdivision of the State of Illinois. Nothing in this chapter shall be construed to impose a tax upon any business or activity which, under the constitutions of the United States and the State of Illinois, may not be made the subject of taxation by the city.
(Added Coun. J. 12-15-93, p. 43839)