How are they going to enforce this? Just having the tax added at point of sale does nothing to identify the bootleg soda. Tax stamps a la booze and cigarettes? Specially prined Philly labels?
Will the Philly Police send out tax raiders to mass outdoor events to nab or perhps shoot violaters?
At the retail store level, they can enforce it pretty readily (like they do with cigarette taxes).
However, at the consumer level it will be nearly impossible. That’s why a ~seven-ounce per container sweet spot needs to be created.
DC used to sell booze cheaper than Virginia. Virginia would try to nab people crossing the Potomac from Georgetown. I don’t think Virginia got much more than an earful of revenue.