On Nov. 10, 2016, the Cook County Illinois Board of Commissioners adopted the Cook County Sweetened Beverage Tax Ordinance, more commonly known as the "Soda Tax" or "SBT." The ordinance imposes a $0.01 per ounce tax on sweetened beverages. A legal challenge from a group representing Illinois retail merchants postponed the original July 1, 2017, effective date. On July 28, 2017, the Cook County Circuit Court dismissed the litigation, allowing the SBT to take effect on Aug. 2, 2017. Although Illinois retail merchants have appealed the court's decision, Cook County joins a growing list of municipalities from across the country which have recently authorized soda taxes, including Philadelphia, San Francisco and Boulder, Colo.

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.