The soda tax, one of the more recent schemes to extract money from the public is headed for two court appearances, one in California and the other in Pennsylvania, while the Philadelphia tax generated over $13 million less than projected for the year. At the end of the calendar year, the city of Philadelphia actually collected just under $79 million from its beverage tax against projections for the 12 month period of over $92 million. Notwithstanding, the question of whether the tax is an illegal double taxing of beverages will be decided by the state Supreme Court in Harrisburg in a challenge to the tax brought by the beverage industry. Their suit has twice been dismissed by lower courts, but it ain’t over til it’s over! Lastly, the San Francisco beverage tax, arguably the granddaddy of them all is headed for the 9th Circuit Court of Appeal. A bit different than the Philadelphia challenge, the City by the Bay tried to further drive down soda consumption by requiring warning labels on sugary beverages, but the 9th Circuit barred enforcement of the warning requirement back in September. No timeframe was given on the court hearing schedule.