§ 19-4102.  Distributor Registration; Purchases from Registered Distributors.
   (1)   No dealer may sell at retail, or hold out or display for sale at retail, any sugar-sweetened beverage acquired by the dealer on or after January 1, 2017, unless:
      (a)   The sugar-sweetened beverage was acquired by the dealer from a registered distributor; and
      (b)   The dealer has complied with the notification requirements of Section 19-4104; and received confirmation from the registered distributor of such notification, as well as confirmation that the distributor is a registered distributor, all in form prescribed by the Department.
   (2)   Upon application by any distributor in form prescribed by the Department, the Department shall issue a certificate of registration to a distributor, regardless whether the distributor does or does not do business in the City. Registration by a distributor shall not subject a distributor otherwise not liable for payment of business income and receipts tax to the payment of business income and receipts tax.