POLICY DATABASE
San Francisco, Cal., Business & Tax Regulations Code art. 8 (current through Oct. 5, 2017)
Brief Summary
Establishes an excise tax of $0.01 per fluid ounce on distributors of sugar-sweetened beverages in San Francisco. Tax revenue is to be deposited in the general fund.
Legal Strategies
Creates an incentive for a change.
Reach
Community-wide
Food System Category: Distribute
State: California
Jurisdiction Type: City, County
Jurisdiction Name: San Francisco
Does the law refer to priority populations in some way?
Yes. "Diseases connected to sugary beverages disproportionately impact minorities and low-income communities;" notes that: "African American death rates from DM2 [diabetes mellitus 2] are five times higher than San Francisco’s overall rate;" also cites to San Francisco obesity and overweight statistics for children and adults in general, and Hispanics and African Americans specifically. Sec. 551.
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. Diabetes, cardiovascular disease, sugar-sweetened beverages (sec. 551).
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?
Yes. "it is estimated that the City and County of San Francisco pays over $87 million for direct and indirect diabetes care costs." Sec. 551.
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. The findings sections discusses the health risk associated with sugar-sweetened beverages (SSBs) and provides data about which demographic groups are most affected. Sec. 551.
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. To discourage the distribution and consumption of sugar-sweetened beverages in San Francisco by taxing their distribution. Sec. 551.
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. Sec. 552.
Does the law address implementation in some way?
Yes. Department of Public Health and all departments will provide technical assistance to the tax collector in identifying bottled SSBs, syrups, and powders subject to tax (sec. 556(a) and (b)).
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
No.
Does the law include an evaluation component, beyond reporting on activity?
No.
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
Part of San Francisco Business and Tax Regulations Code; Article 8, Sugary Drinks Distributor Tax Ordinance. History: Added by Proposition V, 11/8/2016.