Photo by Maryland Route 5.

Can we call it the Junior Mint tax? The Washington Business Journal reports today that Mayor Vince Gray has proposed a five percent sales tax increase on concessions sold at movie theaters around the city in order to establish an incentive pool to both attract film crews to D.C. and help build a cineplex east of the Anacostia River.

The proposal states that the tax will be assessed on pretty much everything you can nosh on while watching the latest blow-’em-up, “including but not limited to popcorn, chips, candy, soda, bottled, brewed and fountain beverages.” Three-quarters of the revenue taken in from the tax must be used “as an incentive for the first major motion picture theater to open east of the Anacostia River in the District,” with the remainder going toward incentives for production groups who film in the city.

Recently, a three percent tax increase on movie concessions in the state of Missouri was challenged, but a higher court ruled that because people buying snacks at the theater are not primarily consuming them at home, a higher tax was legally allowable than the state’s grocery tax. Some District residents certainly have a history of opposing these kind of tax increases, though we’re wondering: will any of you already paying seven bucks for a big bucket of popcorn be upset about having to fork over an additional thirty-five cents?