Cook County Sweetened Beverage Floor Tax Return

To describe the public health and policy lessons learned from the failure of the cook county illinois sweetened beverage tax sbt.

Cook county sweetened beverage floor tax return. The retail floor tax return for unregistered businesses is due september 20 2017. However this return should be kept with the business for the time period defined in. Furthermore all cook county retailers of sweetened beverages will be required to identify and calculate a floor tax based on their sweetened beverage inventory as of the close of business on tuesday august 1 2017. Sweetened beverage tax ord.

Retail floor tax return. Click here for more resources on the cook county sweetened beverage tax including the department of revenue s faq and rules and regulations for retailers. This retail sweetened beverage floor tax return must be kept on the premise of the underlying business for a period of at least 90 calendar days after the due date. Ordinance information is available in the downloads section of this page faqs can be viewed under the additional info section.

On november 10 2016 the cook county board of commissioners passed the cook county sweetened beverage tax ordinance. Sweetened beverage tax effective aug. All businesses must begin collecting the tax on august 2 2017 previously july 1 2017. Cook county department of revenue.

The floor tax on this inventory must be remitted to the department of revenue along with the floor tax return by wednesday september 20. This retail sweetened beverage floor tax return must be kept on the premise of the underlying business for a period of at least 90 calendar days after the due date. Recently the cook county board repealed the sweetened beverage tax ordinance. Cook county department of revenue return type.

How does the floor tax work. 16 5931 11 10 2016 commonly referred to as sports drinks or any other the cook county sweetened beverage tax has an effective date of august 2 2017 and a retail floor tax inventory date of august 1 2017. 626727 sweetened beverage retail floor tax return due date. The tax imposed will be at the rate of 0 01 per ounce on the retail sale of all sweetened beverages in cook county.

However this return should be kept with the business for the time period defined in. This retrospective mixed methods qualitative study involved key informant ki and discussion group interviews and document analysis including news media court documents testimony letters and press. The tax imposed will be at the rate of 0 01 per ounce on the retail sale of all sweetened beverages in cook county.