§ 20-1. Definitions.
(a) In general.
In this subtitle, the following terms have the meanings indicated.
(b) Beverage.
(1) In general.
"Beverage" means, except as specified in paragraph (2) of this subsection, any of the following:
(i) any beer, ale, or other malt beverage;
(ii) any distilled spirits;
(iii) any wine, wine cooler, or other wine product;
(iv) any fruit juice with less than 10% natural fruit juice content;
(v) any ready-to-drink tea;
(vi) any soda water, carbonated water, natural or artificial mineral water, or natural or spring water; and
(vii) any soft drink, including:
(A) cola, ginger ale, root beer, or sarsparilla; or
(B) any other carbonated or uncarbonated beverage commonly known as a "soft drink".
(2) Exclusions.
"Beverage" does not include:
(i) any dairy products;
(ii) any nondairy, milk-substitute products, such as soy milk, hazelnut or other nut milk, rice or other grain milk, and the like;
(iii) any beverage containing at least 10% natural fruit juices; or
(iv) any beverage in a container of 2 liters or larger.
(c) Dealer.
(1) In general.
"Dealer" means any person who engages in the retail sale of beverages subject to this subtitle.
(2) Inclusions.
"Dealer" includes:
(i) any business that permits on-premises consumption of beverages;
(ii) any distributor engaged in casual retail sales of beverages;
(ii) any operator of a vending machine from which beverages are sold; and
(iii) any individual outlet in the City of a multiple-outlet retail chain store.
(d) Director.
"Director" means the Director of Finance or a designee of the Director of Finance.
(e) Distributor.
"Distributor" means:
(1) any person who supplies non-reusable beverage containers to a dealer in the City;
(2) any person who supplies and services vending machines in the City with non-reusable beverage containers; and
(3) any multiple-outlet retail chain store that supplies non-reusable beverage containers to its individual outlets in the City.
(f) Non-reusable beverage container.
(1) In general.
"Non-reusable beverage container" means any individual, separate, and sealed glass, metal, or plastic bottle, can, jar, or carton that:
(i) contains a beverage; and
(ii) is not ordinarily collected from consumers for refilling with a beverage.
(2) When not considered reusable.
A beverage container is not considered reusable if:
(i) it is physically incapable of reuse; or
(ii) it is the type for which:
(A) no deposit is required to be paid by the consumer; and
(B) no refund is payable to the consumer by the dealer.
(g) Supply.
(1) "Supply" means to provide, furnish, deliver, distribute, or transmit.
(2) For purposes of this subtitle, the act of supplying non-reusable beverage containers to a dealer operating in the City is completed, and tax liability accrues, on receipt of the products by the dealer in the City.