Bootlegging soda pop..........................

.......................(and here you thought entrepreneurism was dying):

That will likely drive two changes in consumer behavior. First, Philadelphia consumers who are mobile will be able to avoid the tax and purchase the sweetened beverages they demand from retailers outside Philadelphia. Second, the gap between the retail cost of beverages with and without the tax is such that it will encourage bootlegging, where beverages purchased legally outside of Philadelphia will be transported into the city and resold at a profit without having Philadelphia's beverage tax imposed upon them, further reducing taxed beverage sales in the city. And that latter activity is only just getting started....

-as culled from this post which contains lots of fun graphics