Chicago soft drink tax
he Chicago Home Rule Municipal Soft Drink Occupation Tax is imposed on
persons who sell canned or bottled soft drinks at retail in Chicago.
“Soft drinks” include (but are not limited to):
- soda,
- sport or energy drink,
- sweetened tea,
- waters containing natural or artifical sweetners,
- beverages containing 50 percent or less fruit or vetetable juice, and
- all other preparations commonly known as soft drinks.
- fountain drinks,
- unsweetened teas,
- coffee,
- beverages containing milk or milk products,
- infant formula,
- soy, rice or similar milk substitutes,
- drinks containing greater than 50 percent of natural fruit or vegetable juice,
- carbondated or uncarbonated water that contains no sweetners,
- nonalcoholic drink mixes, and
- soft drinks when mixed and sold in an alcoholic drink.
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