POLICY DATABASE
Policy 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.

Background Information

State California
Jurisdiction Name Oakland
Jurisdiction Type City,
Population Size 200,000-800,000
Legal Strategies
  • Creates an incentive for a change
Reach Community-wide
Food System Category Get;

Policy Details

Refers to priority populations?
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).

Health-related goal?
Yes

Community nutrition, childhood obesity, tooth decay, physical activity, diabetes (sec. 4.52.080).

Environmental goal?
No

Economic goal?
No

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

Sec. 4.52.020.

Addresses implementation?
Yes

Tax Administrator must collect and receive all taxes imposed.

Enforcement provisions?
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).

Evaluation component?
Yes

The Community Advisory Board shall publish an annual report assessing various parts of the tax's performance. Sec. 4.52.080(H).

Requires extra 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.