Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue

DISSENTING OPINION BY

JUDGE COVEY

I respectfully dissent from the Majority’s conclusion that “the [portion of the Philadelphia Code known as the Philadelphia Beverage Tax (]PBT[)1] does not violate the duplicative-tax prohibition in [the statute commonly referred to as] the Sterling Act[2] or encroach upon a field preempted by the [Commonwealth’s tax on *597the retail sale of soft drinks QSales Tax[)3] because the [PBT and' the Sales T]ax[ ] do not share the same incidence and merely have related subjects.” Majority Op. at 588 (emphasis added).

While I acknowledge that the PBT does not appear to be…