The constitutionality of the controversial Philadelphia soda tax was argued before the Pennsylvania Supreme Court in Harrisburg earlier this week. The tax became effective almost a year and a half ago, but was immediately challenged by the beverage industry. In the absence of an injunction while the challenge made its way through the courts, Philadelphia has been collecting the 1.5 cents per ounce levy since January of 2017. The suit alleges that the tax violates Pennsylvania’s Sterling Act, which prohibits the implementation of local taxes that duplicate those imposed by the state. It is not known when the court will issue its ruling on the challenge. In the meantime, Philadelphia continues to collect the tax, albeit in lesser amounts than anticipated when the tax was adopted.  So far this year, through the first quarter, the tax has generated nearly $1.4 million less than budgeted.