POLICY DATABASE
Oakland, Cal., Code § 4.52 (current through July 17, 2017)
Brief Summary
Establishes a one-cent per ounce excise tax on sugar-sweetened beverages, to be paid by distributors. Tax revenue is to be deposited in the general fund. Also establishes a Community Advisory Board to advise the City Council on whether to establish and/or fund programs to prevent or reduce the health consequences of the consumption of sugary drinks in Oakland communities. This was adopted through Ballot Measure HH.
Legal Strategies
Creates an incentive for a change.
Reach
Community-wide
Food System Category: Get
State: California
Jurisdiction Type: City
Jurisdiction Name: Oakland
Does the law refer to priority populations in some way?
Yes. Refers to preventing diabetes in children and families, "especially those most affected by health disparities," sec. 4.52.080(A); also requires that at least 3 members of the Advisory Committee established to advise the city on allocating funds to address disease relating to sugar consumption "will be residents who live in areas ... which are disproportionately impacted by diseases related to the consumption of sugar," (sec. 4.52.080(B)(1).
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. Community nutrition, childhood obesity, tooth decay, physical activity, diabetes (sec. 4.52.080).
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?
No.
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?
No.
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. Sec. 4.52.020.
Does the law address implementation in some way?
Yes. Tax Administrator must collect and receive all taxes imposed.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
Yes. A failure to pay the tax results in a fine of 25% of the tax in addition to the delinquent tax. Sec. 4.52.050(B).
Does the law include an evaluation component, beyond reporting on activity?
Yes. The Community Advisory Board shall publish an annual report assessing various parts of the tax's performance. Sec. 4.52.080(H).
Does the law require an extra or atypical financial or resource investment?
Yes. Nine-member advisory board is to be created.
Code context and ordinance history
Title 4, Revenue and Finance; Chapter 4.52, Sugar-Sweetened Beverage Distribution Tax. History: Res. No. 86161, § 3, 5-3-2016.