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Other reports point to insignificant changes.[83] Although the Philadelphia experience could be portrayed as a success based on the revenue collection, the tax has driven consumers to purchase SSBs outside the jurisdiction of the tax.[84] In other words, by taxing SSBs within city limits, it has encouraged economic activity to move out of the city

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The purchaser shall also be liable for any rent or damages sustained by the auctioneer for failure to remove any lot