Establishes an excise tax of $0.015 per fluid ounce on distributors of beverages sweetened with both caloric and non-caloric sweeteners.
This policy may correspond to diet-related strategies identified by the County Health Rankings’ What Works for Health tool, including:
For research on the potential effectiveness, please review the category links above.
We understand that this information is not comprehensive. It also does not include other important forms of evidence such as community members’ lived experiences and practice-based evidence.
Sec. 19-4101.
Distributors are required to file a return with the Department, and the Department can collect taxes, among other responsibilities (see sec. 19-4106).
Fines as outlined in Sec. 1-109, Sec. 19-4108.
Part of Title 19, Finances, Taxes and Collections; Chapter 19-411, Sweetened Beverage Tax. History: Added, Bill No. 160176 (approved June 20, 2016).