POLICY DATABASE
Boulder, Colo. Code Tit. 3, Chapter 16 (current through Oct. 30, 2017)
Brief Summary
Establishes an excise tax of $0.02 per fluid ounce on distributors of sugar-sweetened beverages. Revenues must be used to cover the costs for administering the tax. Any extra revenue is to be used to fund activities to improve health equity, especially for low income residents and those most affected by chronic disease linked to consuming sugary drinks.
Legal Strategies
Requires something, sets standards.
Creates an incentive for a change.
Reach
Community-wide
Food System Category: Distribute
State: Colorado
Jurisdiction Type: City
Jurisdiction Name: Boulder
Does the law refer to priority populations in some way?
Yes. Revenues that aren't needed to cover administrative costs are to be "used for health promotion, general wellness programs and chronic disease prevention in the City of Boulder that improve health equity, such as access to safe and clean drinking water, healthy foods, nutrition and food education, physical activity, and other health programs especially for residents with low income and those most affected by chronic disease linked to sugary drink consumption." Sec. 3-16-11(a).
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. Childhood obesity, Type Two diabetes, cardiovascular disease. Sec 3-16-1.
Does the law refer to or suggest a goal of fostering improved environmental conditions?
No.
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
No.
Does the law include findings (including jurisdiction-specific findings), or are there findings in the larger section, title, article, or chapter which the law is part of?
Yes. Findings state: "consuming one sugar-sweetened beverage a day increases the risk for childhood obesity by 55%,…. the risk of developing Type Two Diabetes by 25%, … the likelihood of death from cardiovascular disease by 30%." Sec. 3-16-1(b)-(d).
Does the law have a stated intent or purpose, or is there an intent or purpose in the larger section, title, article, or chapter which the law is part of?
Yes. "An excise tax on the distribution of sugar-sweetened beverages is intended to protect the health, safety and well-being of all in the City of Boulder." Sec. 3-16-1(a).
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. Sec. 3-16-4.
Does the law address implementation in some way?
Yes. The City Manager has the power to administer the law, and "annually verify that the taxes owed have been applied, exempted, collected, and remitted." Sec. 3-16-6.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
Unclear. See sec. 3-16-9(b).
Does the law include an evaluation component, beyond reporting on activity?
Unclear. The city shall track and record all revenues collected from the excise tax imposed by this chapter, all administrative costs and the distribution of the portion of the tax collected not used for administrative costs. The city council shall annually publish a public report on the city's website detailing the amount of revenue collected as a result of the tax and the type and amount of expenditures made as a result of the tax levied in this chapter. Sec. 3-16-11(b).
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
Part of Title 3, Revenue and Taxation; Chapter 16, Sugar Sweetened Beverage Product Distribution Tax. History: Ordinance No. 8181 (June 6, 2017).