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(1) Effective January 1, 2017, and thereafter, a tax is imposed upon each of the following: the supply of any sugar-sweetened beverage to a dealer; the acquisition of any sugar-sweetened beverage by a dealer; the delivery to a dealer in the City of any sugar-sweetened beverage; and the transport of any sugar-sweetened beverage into the City by a dealer. The tax is imposed only when the supply, acquisition, delivery or transport is for the purpose of the dealer's holding out for retail sale within the City the sugar-sweetened beverage or any beverage produced therefrom. The tax is to be paid as provided in Section 19-4105 (liability for payment of tax) and Section 19-4107 (waivers).
(2) The tax authorized by this Section shall be assessed at the following rates:
(a) For sugar-sweetened beverages under subsection 19-4101(3)(a), one and one-half cents ($0.015) per fluid ounce.
(b) For syrups and other concentrates under subsection 19-4101(3)(b), the rate per ounce of syrup or other concentrate that yields one and one-half cents ($0.015) per fluid ounce on the resulting beverage, prepared to the manufacturer's specifications. Upon a determination that the application of these rates to any particular product is unfair or unreasonable, the Department is authorized to issue regulations imposing the tax at an alternate rate on that particular product, to approximate as closely as possible the rate set forth in subsection (a).
(3) All bills or invoices created by or for a registered distributor in connection with the acquisition of sugar- sweetened beverages by a dealer from that registered distributor, shall separately indicate the total volume of beverages under subsection 19-4101(3)(a); and, with respect to syrups or other concentrates under subsection 19-4101(3)(b), the total volume of beverages that may be prepared from such syrups or other concentrates when prepared to manufacturer specifications.