"Appellee and other cash-strapped cities such as Harrisburg, Chester, and Williamsport will use the appellee's tax as a way to increase their revenues," the brief says. "It is not unrealistic to expect that next year there will be a 'candy tax' based upon volume in Philadelphia, a sweetened beverage tax based upon volume in Harrisburg, and a 'snack/cookie tax' based upon volume in another cash-strapped city."