These types of taxes only hurt the people whom they are supposedly designed to help - poor people! These poor people are stuck in the city due to the lack of transportation, so THEY pay these exorbitant taxes, while middle class people drive to a neighboring city and purchase the same items without the taxes!
The city of Irving, Texas was one that prided itself on being a “dry city”, but everyone knew exactly where each beer joint was located just outside the city limits! DUH!
Seems to me that a good-hearted person could go into the poor neighborhoods and take orders for sodas and bring it back without the tax attached.