POLICY DATABASE
Policy 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.

Background Information

State California
Jurisdiction Name San Francisco
Jurisdiction Type City, County,
Population Size 800,000+
Legal Strategies
  • Creates an incentive for a change
Reach Community-wide
Food System Category Distribute;

Policy Details

Refers to priority populations?
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.

Emergency management?
No
Health-related linkage?
Yes

Diabetes, cardiovascular disease, sugar-sweetened beverages (sec. 551).

Environmental linkage?
No

Economic linkage?
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.

Includes findings?
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.

Has a stated intent or purpose?
Yes

To discourage the distribution and consumption of sugar-sweetened beverages in San Francisco by taxing their distribution. Sec. 551.

Includes definitions?
Yes

Sec. 552.

Addresses implementation?
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)).

Enforcement provisions?
No

Evaluation component?
No

Requires extra 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.

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