From:

To:
Subject:
Date:
Attachments:

Milt Moritz
Office of the Mayor; Kalb, Dan; Guillen, Abel; Marqusee, Alexander G.; Campbell Washington, Annie; Gallo, Noel;
Brooks, Desley; Reid, Larry; At Large
Beverage Tax
Monday, April 04, 2016 4:29:12 PM
Soda tax opposition.pdf

On behalf of the National Association of Theatre Owners of California/Nevada, I am

writing in strong opposition of the proposed November 2016 ballot measure for a
sugar-sweetened beverage tax.

Please see attached.

Milt Moritz

President and CEO

National Association of Theatre Owners of CA/NV
11661 San Vicente Blvd., Suite 830, Los Angeles, CA 90049
(V)310/460-2900(F)310/460-2901
MIM@NATOCalNev.org
Meet our Scholars NATO of CA/NV Scholarship Program

April 4, 2016
Rules & Legislation Committee
Oakland City Hall
1 Frank H. Ogawa Plaza
Oakland, California 94612
Delivered Electronically
RE: Agenda Item #15 Tax on Sugar Sweetened Beverages Ballot Measure
Dear Chairperson Gibson McElhaney:
The California Restaurant Association (CRA) is the definitive voice of the food service
industry in California, and the oldest restaurant trade association in the nation. On
behalf of our members within the City of Oakland, I respectfully submit this letter
opposing the Councils proposed November 2016 ballot measure, which seeks to
create a tax on Sugar Sweetened Beverages (SSBs) in order to fund new government
programs and services.
The restaurant community is committed to a proactive role in addressing obesity and
strives to provide our customers with healthy options when it comes to food and
beverage choices. However, we believe this approach is an overreach of government
and is a misguided tactic to address the obesity problem in California. Sweetened
beverages have not been isolated as the sole cause of obesity. Balancing calories
consumed from all sources with calories burned through physical activity is the key
equation to weight maintenance.
This proposed tax is not just a tax on soda, but would be applied to juices, teas, sports
drinks, energy drinks, coffee drinks, and other sugar-sweetened beverages with more
than 25 calories per twelve-ounce beverage. Restaurants offer hundreds of choices in
order to please all customers. This tax would make it more expensive to operate a
business in Oakland, as a distribution tax equates to higher costs for the business
owner. The business owner would then be forced to decide whether to absorb the
cost increase as a cost of doing business, or to raise the price of some or all of the
items that they offer a burden that would fall on already cost-conscious consumers.
As it is, restaurateurs are under great cost pressure as they try to emerge from the
battered economy of recent years, and, for many, pay down loans that helped them
stay in business throughout that period. The industry already deals with the heavy
cost of basic commodities such as food, rent, and utilities. Other government
621 Capitol Mall, Suite 2000 Sacramento, California 95814 www.calrest.org

mandates, such as the paid sick leave law, compliance with the Affordable Care Act,
and the overnight increase of 36% to the minimum wage due to the passage of
Measure FF, have burdened the industry with even greater cost increases.
Finally, and of greatest concern, this proposed tax would create new government
programs and services that have the ability to become locked into the citys budget
for several years to come. If industry revenue drops, the costs for these programs will
continue to be necessary - and even more new taxes may need to be created to make
up the difference. This proposed tax has no accountability to the voters, as the
revenue generated from it would go to the Citys General Fund - therefore giving the
ability to be spent on anything, with no guarantees that it would be spent on the
promised programs.
We believe a discriminatory tax increase of this type is misguided, would have little
impact on obesity rates, and adds to the surmounting fiscal pressures on our industry
at a time when we can least afford it. For these reasons listed above and others, we
do respectfully oppose any tax on SSBs.
Thank you for your time. If you have any additional questions regarding CRAs
position on this matter, please do not hesitate to contact me at jlynam@calrest.org.
Sincerely,

Jessica Lynam
Director of Local Government Affairs Bay Area
California Restaurant Association
CC: Councilmember Guillen
Councilmember Kalb
President Pro Tempore Reid
City Clerks Hannah Zima and LaTonda Simmons
City Administrators Stephanie Hom and Claudia Cappio

621 Capitol Mall, Suite 2000 Sacramento, California 95814 www.calrest.org

From:
To:
Subject:
Date:
Attachments:

Milt Moritz
Harris, Monica; Bolotina, Olga; Luby, Oliver
Fwd: Beverage Tax
Monday, April 04, 2016 4:31:50 PM
Soda tax opposition.pdf

On behalf of the National Association of Theatre Owners of California/Nevada, I am

writing in strong opposition of the proposed November 2016 ballot measure for a
sugar-sweetened beverage tax.

Please see attached.

Milt Moritz

President and CEO

National Association of Theatre Owners of CA/NV
11661 San Vicente Blvd., Suite 830, Los Angeles, CA 90049
(V)310/460-2900(F)310/460-2901
MIM@NATOCalNev.org
Meet our Scholars NATO of CA/NV Scholarship Program

---------- Forwarded message ---------From: Milt Moritz <mim@natocalnev.org>

Date: Mon, Apr 4, 2016 at 4:29 PM
Subject: Beverage Tax
To: officeofthemayor@oaklandnet.com, dkalb@oaklandnet.com, Aguillen@oaklandnet.com,
AMarqusee@oaklandnet.com, ACampbellWashington@oaklandnet.com,
ngallo@oaklandnet.com, dbrooks@oaklandnet.com, lreid@oaklandnet.com,
atlarge@oaklandnet.com

On behalf of the National Association of Theatre Owners of California/Nevada, I am

writing in strong opposition of the proposed November 2016 ballot measure for a
sugar-sweetened beverage tax.

Please see attached.

Milt Moritz

President and CEO

National Association of Theatre Owners of CA/NV
11661 San Vicente Blvd., Suite 830, Los Angeles, CA 90049

(V)310/460-2900(F)310/460-2901
MIM@NATOCalNev.org
Meet our Scholars NATO of CA/NV Scholarship Program

From:
To:
Subject:
Date:

Genova McFadden
Bolotina, Olga
Meeting request
Wednesday, March 23, 2016 3:37:11 PM

Dear Olga,
The McConnell Group is representing the American Beverage Association and Greg would like to set up a meeting with Dan
Kalb to talk about the proposed tax on sugar sweetened beverages. Please provide some meeting options for the upcoming
week. Thank you so much for your time.

-Genova McFadden
Office Manager
The McConnell Group
300 Frank H. Ogawa Plaza, Suite 460
Oakland CA, 94612
(510) 834-0400Office
(510) 834-3515 Fax

CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is for the sole use of the intended
recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure, or
distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and
destroy all copies of the original message.

From:
To:
Subject:
Date:
Attachments:

Diane Woloshin
Bolotina, Olga
Re: Meeting to Discuss Sugary Drinks Initiative
Wednesday, January 27, 2016 4:15:23 PM
ssb one pager pdf.pdf
ATT00001.htm

Hi Olga,
I confirmed with Dr. Jared Fine that 1:30 works for Friday. Dr. Fine is the recently retired
former Oral Health Director for the Alameda County Public Health Department.
Attached is the fact sheet for the Sugary Beverage Tax Initiative. We look forward to meeting
with you all on Friday. Thanks for your assistance, Diane

From:
To:
Subject:
Date:

Diane Woloshin
Bolotina, Olga
Re: Meeting to Discuss Sugary Drinks Initiative
Wednesday, December 09, 2015 10:28:52 AM

Hi Olga
We seem to be playing a long game of phone tag. Perhaps it might be easiest if you send some
times in Councilman Kalb's
schedule that works in the upcoming weeks and I will confirm with our group?
Will also try your office later this afternoon.
Regards, Diane
Sent from my iPhone please excuse misspellings
On Dec 8, 2015, at 7:16 PM, "Bolotina, Olga" <OBolotina@oaklandnet.com> wrote:
Hello Diane,

Just left you another message. Please feel free to call me tonight or tomorrow to
schedule a meeting. Thank you!

Warmly,

Olga

Olga A. Bolotina, Chief of Staff

Office of District One City Councilmember Dan Kalb
City of Oakland
1 Frank H. Ogawa Plaza, Suite 230, Oakland, CA 94612
Direct: 510-238-7240
obolotina@oaklandnet.com

Click this link to subscribe to Councilmember Kalb's newsletter.

Report A Problem | Public Works Agency Call Center | (510) 615-5566

www.oaklandpw.com | pwacallcenter@oaklandnet.com | Mobile app: SeeClickFix

From: Diane Woloshin [mailto:dwoloshin@sbcglobal.net]

Sent: Tuesday, December 08, 2015 11:18 AM
To: Bolotina, Olga
Subject: Meeting to Discuss Sugary Drinks Initiative

Hi Olga,

Thanks for the call back regarding scheduling a time to meet with Councilman
Kalb.I am working with a group of public health advocates who have been

meeting with council members Brooks and Campbell Washington to address a

critical health issue in Oakland; the diabetes epidemic. The health of our
children and future generations is at stake. 40% of all kids age 3 14 are
predicted to develop diabetes in their lifetimes. The outlook is even worse for
African American and Latino kids in that age group, its predicted over HALF of
Latino boys and girls and HALF ofAfrican American girls andevelop diabetes.
We cant let that happen. Scientific evidence clearly links sugary drinks to the
diabetes epidemic. Its time for strong policy efforts to help turn these numbers
around.
I am sure you are aware that precedents have been set in Berkeley and Mexico,
where tax measure funds were used for education to reduce the consumption of
sugary drinks and for programs that promote health. We would welcome the
opportunity to meet and discuss an Oakland measure and hear your thoughts and
hopefully gain your support. I realize this is the beginning of the holiday season,
but hope we can find a time that works with your schedule in the oncoming
weeks.
I will call your office to schedule a time. I can be reached at 510-663-6178 or
email:dwoloshin@sbcglobal.net

Thanks, Diane Woloshin

From:
To:
Cc:
Subject:
Date:

Esperanza Pallana
Bolotina, Olga
Kalb, Dan
Re: Sugar Sweetened Beverage Tax 2016
Friday, April 08, 2016 4:23:38 PM

Hello Olga,
Thank you for your kind message. Also, please pass on my gratitude to Councilmember Kalb for his support on this
item in the Rules and Legislation Committee meeting yesterday. Ill see everyone at the full council meeting on
May 3d.
Best regards,
Esperanza
> On Apr 6, 2016, at 6:06 PM, Bolotina, Olga <OBolotina@oaklandnet.com> wrote:
>
> Hello Esperanza,
>
> I'm very sorry to hear about your brother's passing. My sincere condolences.
>
> Thank you for sharing the information with us. Councilmember Kalb will take it into consideration.
>
> Warmly,
>
> Olga
>
> Olga A. Bolotina, Chief of Staff
> Office of District One City Councilmember Dan Kalb
> City of Oakland
> 1 Frank H. Ogawa Plaza, Suite 230, Oakland, CA 94612
> Direct: 510-238-7240
> obolotina@oaklandnet.com
>
> Click this link to subscribe to Councilmember Kalb's newsletter.
>
> Report A Problem | Public Works Agency Call Center | (510) 615-5566
> www.oaklandpw.com | pwacallcenter@oaklandnet.com | Mobile app: SeeClickFix
>
> -----Original Message----> From: Esperanza Pallana [mailto:epallana@oaklandfood.org]
> Sent: Wednesday, April 06, 2016 3:39 PM
> To: Kalb, Dan
> Cc: Bolotina, Olga
> Subject: Sugar Sweetened Beverage Tax 2016
>
> Dear Councilmember Kalb,
> While I am writing on behalf of Oakland Food Policy Council in support of placing a Sugar Sweetened Beverage
Tax on the November 2016 ballot. I am also writing personally. My brother passed away two weeks ago due to
severe diabetes. The obvious connection between sugary beverages and diabetes has been established. This is of
great concern not only to me but to the families of Oakland as our Black, Latino and Asian populations struggle
with higher rates of diabetes. I have attached our support letter which contains additional information relevant to
Oakland. I am happy to answer any questions you may have.
>
> Sincerely,
> Esperanza Pallana

>

From:
To:
Cc:
Subject:
Date:

Luby, Oliver
"Diane Woloshin"
Jared Fine; Larry Platt
RE: Sugary Beverage Tax Initiative Follow-up
Tuesday, February 02, 2016 4:04:00 PM

Hi Diane,
Much thanks. We really appreciate meeting with you. Best of luck and please stay in touch.
Oliver
-----Original Message----From: Diane Woloshin [mailto:dwoloshin@sbcglobal.net]
Sent: Tuesday, February 02, 2016 10:37 AM
To: Luby, Oliver
Cc: Jared Fine; Larry Platt
Subject: Sugary Beverage Tax Initiative Follow-up
Hi Oliver,
Hope you had a nice weekend. I am following up our meeting re Sugary Beverage Tax in Oakland. First, a big
thank you to Council Member Kalb and yourself for taking the time to meet with me and Dr. Fine. Attached is the
draft ordinance, which of course is subject to change with Council and City Attorney input. In regards to your
suggestions, it is included that Council-members shall make recommendations for Advisory Council members and
there is no mention of the county, other than being the source of health equity data. Please let me know if there are
other ideas/suggestions you may have. We greatly appreciate your support.

Regards, Diane

From:
To:
Cc:
Subject:
Date:
Attachments:

Jessica Lynam
McElhaney, Lynette; Wald, Zachary
Guillen, Abel; Kalb, Dan; Reid, Larry; City Clerk; Hom, Stephanie
Rules & Legislation Committee Agenda Item 15
Tuesday, April 05, 2016 11:42:19 AM
CRA_PositionLetter_Item15_4.5.16.pdf

Dear Chairperson Gibson McElhaney,

On behalf of the Oakland members of the California Restaurant Association, I respectfully submit the
attached position letter regarding the Rules & Legislation Committee Agenda Item #15 for Thursday
April 7th.

Could you have any additional questions regarding our position, please do not hesitate to contact
me by phone or email.

Warmest Regards,

Jessica

***********
Jessica Lynam
Director, Local Government Affairs Bay Area Region
Government Affairs + Public Policy
California Restaurant Association
P.O. Box 794
Santa Clara, CA 95052
C: 408.823.9329
E: jlynam@calrest.org
www.calrest.org

Membership Matters!
While all information released by the California Restaurant Association (CRA) is intended to provide accurate
information on the subject covered, the CRA does not provide legal advice and any information provided by the
CRA shall not constitute legal advice. You are encouraged to consult your attorney, accountant, or other
appropriate professional, as needed.

Confidentiality note:
This electronic message transmission contains information from the California Restaurant Association which may
be confidential or privileged. The information is intended to be for the use of the individual or entity named above.
If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of
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If you have received this electronic transmission in error, please immediately notify us by telephone at
800.765.4842.

Oakland Sugar Sweetened Beverages Tax Initiative

The Problem: We face a serious health crisis.

One-third of all children and nearly half of African-American and Latino
children, are predicted to develop diabetes in their lifetimes. Evidence
points to Sugar Sweetened Beverages (SSB) as the leading culprit. Soda and
other sugary drinks are the number one source of added sugar in the American diet,
and are linked to increased risk of obesity and diseases such as diabetes, heart and
liver disease, and the most common chronic disease among children, tooth decay.

Sugar-sweetened beverage consumption increases the risk for both

diabetes and heart disease. Compared to non-drinkers, individuals who drink 12
sugar-sweetened beverages per day have a 26% higher risk for developing type 2
diabetes and a 20% higher risk of developing metabolic syndrome.

Beverage companies continue to target children and teens and in 2013

spent $866 million to advertise unhealthy drinks. Children who drink at least
one serving of sugar-sweetened beverages per day have 55% increased odds of being
overweight or obese. More than 37% of adolescents in Oakland are overweight or
obese, disproportionately impacting communities of color. Not surprisingly, one in
seven Oakland youth drink 2 or more sodas per day.

Needed Action: Implement a SSB Tax

We need strong policy to address this crisis by taxing companies that distribute
sugary drinks. A November 2016 Ballot Measure will tax distributors of sugar
sweetened beverages per ounce. These revenues can be used to support health
education programs and efforts to improve childrens health across Oakland.

Precedents have been set:

In 2014, Berkeley put a tax on sugar-sweetened beverages on the ballot.
The tax passed in Berkeley where 76% of the voters supported Measure D. The Measure
was supported by the Berkeley NAACP, Latinos Unidos de Berkeley, Berkeley Federation
of Teachers, the California Nurses Association, the Heart Association and many others.
In May 2015, Berkeley reported $116,000 in revenue during the first month of
implementation. Funds generated from taxes on SSB were allocated for school based
nutrition education and community programs.

Both the medical and dental communities have endorsed efforts to mitigate
the effects of sugar sweetened beverage consumption. The Alameda County
Dental Society has prioritized support of policies to support reduction of SSB
consumption within its current strategic plan. The California Dental Association has
consistently supported legislation to reduce SSB consumption. The American Academy
of Pediatrics, Center for Disease Control (CDC), American Public Health Association and
the Alameda County Public Health Commission have all endorsed a number of policies
to limit access to SSB and reduce consumption of SSB.

Will it Work?
These taxes work in three ways:
1.) Raise awareness. The public deserves the right to know about the link between
sugary drinks, diabetes and other diseases, and how the beverage industry targets its
marketing towards youth and communities of color.

2.) Raise revenue for community programs that combat the impact of
sugary drink marketing. Revenue from the tax could fund community and schoolbased programs across Oakland that give families tools to make healthy choices about
what they eat and drink.

3.) Reduce consumption. Studies coming out of Mexico are showing the tax has
led to a reduced consumption. These reductions could prevent deadly diseases and
save billions in health care costs.

Questions
Why tax the soda companies?
Coca Cola and Pepsi are two of the largest corporations in the world. In 2012, their
profits totaled $ 17 billion. Unfortunately their products are the key contributors to the
diabetes epidemic in Oakland and throughout the world. By taxing THEM for every
ounce of sugary product we can raise money for healthcare and educating people
about healthy choices.

Isnt this a tax on poor people?

No, this is a tax on some of the most profitable corporations in the world the Soda
Industry. The Soda Industry could absorb the costs, but they are saying they will
charge more for their products. Our goal is to reduce the negative affects of drinking
sugar sweetened beverages.

Citizens for Healthy Oakland Children, FPPC# 1381041

Councilmember Dan Kalb

April 5, 2016
District 1
1 Frank H. Ogawa Plaza
Oakland, CA 94612

Dear Councilmember Kalb,

On behalf of Oakland Food Policy Council (OFPC) I am writing in support of placing a Sugar Sweetened
Beverage Tax in Oakland on this Novembers ballot. This is a matter deeply personal for me as I recently
lost my brother due to complications from struggling with severe diabetes for years. The loss of my
brother is painful and sadly not uncommon. Many families in Oakland are experiencing the horrors of
diabetes. Policies that allow companies to sell detrimental products without recourse are irresponsible
and value profit over people. This is exactly why we need to implement a tax on sugar-sweetened
beverages.

Oakland continue to battles a serious health crisis with more than 37% of adolescents in Oakland being
overweight or obese, disproportionately impacting communities of color. Not surprisingly, one in seven
Oakland youth drink two or more sodas per day. One-third of all children and nearly half of African-
American and Latino children, are predicted to develop diabetes in their lifetimes. Evidence points to
sugar sweetened beverages as the leading culprit. Soda and other sugary drinks are the number one
source of added sugar in the American diet, and are linked to increased risk of obesity and diseases such
as diabetes, heart and liver disease, and the most common chronic disease among children, tooth decay.

Sugar-sweetened beverage consumption increases the risk for both diabetes and heart disease.
Compared to non-drinkers, individuals who drink 12 sugar-sweetened beverages per day have a 26%
higher risk for developing type 2 diabetes and a 20% higher risk of developing metabolic syndrome.

Too many Oakland families have lost loved ones to diet related disease, which is why OFPC is so deeply
committed to ensuring that our City is a safe place where everyone has access to healthy food. We
believe we need strong policy to address this crisis by taxing companies that distribute
sugary drinks. A November 2016 Ballot Measure will tax distributors of sugar sweetened beverages per
ounce. These revenues can be used to support health education programs and efforts to improve
childrens health across Oakland. We hope you will consider this in your vote.

Sincerely,
Esperanza Pallana, Council Director and Members of Oakland Food Policy Council

221 Oak Street, Suite D, Oakland, CA 94607: 415.412.0585: epallana@oaklandfood.org


Disclaimer:
The below draft ordinance language is the first draft for a proposed SugarSweetened
Beverage tax in the City of Oakland. City staffhas notreviewedthe below language and allcontent is
subjecttochangepriortoplacingameasureontheballot.

Resolution Submitting, On The Councils Own Motion, To the Electors At The November 2016
General Election, A Proposed Ordinance (1) Creating An Excise Tax On The Distribution Of
SugarSweetened Beverage Products, (2) Creating A SugarSweetened Beverage Tax Advisory
Board

SEC.XXX.SHORTTITLE.

ThisArticleXXXshallbeknownastheSugarSweetenedDrinksDistributorTaxOrdinance.

SEC.XXX.FINDINGSANDPURPOSE.
WHEREAS,theCityCouncilisconcernedwithprotectingthehealthandwellbeingofitsresidentsand

WHEREAS, 40% of all children age 314 years, and over 50% of African American girls and Latino
childreninthisagegrouparepredictedtodevelopdiabetesintheirlifetimes[1][2]and

WHEREAS, morethan37%ofOaklandadolescents areoverweightor obese, whichputsthematriskof

developingdiabetesandotherchronicdiseases[3]and

WHEREAS, Diabetesrates havegreatlyincreasedin bothadultsandchildren tothepointwhere7.6% of

Oakland adult residents are diagnosed with diabetes [4] and Alameda Countyhadanestimated94,000
peoplelivingwithdiabetesin2010[5]and

WHEREAS,thisburdenfallsfarmoreheavilyonourlowincomecommunitiesandpeopleofcolorand

WHEREAS, the costsforhealthcarealonefordiabeteswasestimatedat$560milliondollarsinAlameda

Countyin2010[6]and

WHEREAS, People who consume sugary drinks are at risk for longterm health problems including
diabetes,obesity,cancer,stroke,andheartdisease.

WHEREAS, Sugary Drinks are the largest contributors of added sugar in the American diet and are
associated with increased riskoftype2 diabetes,cardiovascular disease, dental caries, osteoporosis and
obesity[7][8][9][10]

WHEREAS, Sugary Drinks are widely available and in 2009 the industry spent over $2 billion in
marketing carbonatedbeverages alone,includinghundredsofmillionsin marketing directedatchildren
andyouth.

WHEREAS,OneinsevenOaklandyouthdrink2ormoresodasperday[11]

WHEREAS, Every additionalsugary beverageconsumed dailyincreases achildsriskforobesity by60

percent [12]andoneor two sugary beveragesper dayincreasestheriskoftype2diabetesby26percent
[13]

WHEREAS, Childrenwhofrequently consume sugary beveragesareatincreasedriskoftoothdecay,the

rd
most common childhood diseaseexperiencedby 50% of kindergarten and 69% of3
gradechildrenin
Alameda County [14] Dental problems are a major cause of missed school days and poor school
performanceaswellaspain,infection,andtoothlossinCalifornia[15]

WHEREAS, Mexico, where an average of 163 liters of Sugar Sweetened Beverages are consumedper
person each year, successfully passed an excise tax on sugary drinks, reducing the purchase of taxed
Sugar SweetenedBeveragesby12%attheendofthefirstyearandby17% amonglowincomeMexicans
[16]and

WHEREAS, The City ofBerkeleybecame the firstcityintheUnitedStatestofollowMexicosfootsteps

and pass a penny per ounce general tax on distributors of Sugar Sweetened Beverages within the city
limitswhichisworkingwell[17]and

NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF OAKLAND HERBY ORDAINSAS
FOLLOWS:

SEC.XXX.DEFINITIONS.

Unlessotherwisedefinedin this ArticleXX,termsthataredefinedinArticleXXoftheBusiness

and Tax Regulations Code shall have the meanings provided therein. For purposes of this Article, the
followingdefinitionsshallapply.

Added caloric sweetener, means any caloric sweetener added as an ingredient to

sugarsweetenedbeverageproducts.

Advisory Board means the SugarSweetened Beverage Tax Advisory Board described in
SectionXXX.

AlcoholicbeveragemeansanybeveragesubjecttotaxunderPart14(commencingwithSection
32001)oftheCaliforniaRevenueandTaxationCode,asthatPartmaybeamendedfromtimetotime.

Beverage for Medical Use means a beverage suitable for human consumption and
manufacturedforuse as an oralnutritionaltherapyfor personswho cannot absorb or metabolizedietary
nutrients from food or beverages, or for use as an oral rehydration electrolyte solution formulated to
prevent or treat dehydration due toillness.BeverageforMedicalUse alsomeans amedicalfoodas
defined in Section 109971 of the CaliforniaHealthandSafety Code.BeverageforMedicalUse shall
not include beverages commonly referred to as sports drinks or any other common names that are
derivationsthereof.

Bottle means any closed or sealed container regardless of size or shape, including, without
limitation,thosemadeofglass,metal,paper,plastic,oranyothermaterialorcombinationofmaterials.

Bottled SugarSweetened Beverage means any SugarSweetened Beverage contained in a

Bottlethatisready for consumptionwithoutfurtherprocessing,suchas,andwithoutlimitation,dilution
orcarbonation.

BusinessEntitymeansanyPersonexceptforanaturalperson.

CaloricSweetenermeansanysubstanceorcombinationofsubstancesthatissuitableforhuman
consumption, that humans perceive as sweet, and that adds calories to the diet of any human who
consumesit.Caloric Sweetenerincludes, butisnot limitedto, sucrose,fructose,glucose,othersugars,
andhighfructosecornsyrup.

CitymeanstheCityofOakland,California.

CityAdministratormeanstheCityAdministratoroftheCityofOaklandorherdesignee.

Distributionmeans the transferoftitleorpossession(a)fromoneBusinessentitytoanotherfor

considerationor (b) withinasingleBusinessentity,suchasbyawholesaleorwarehousingunitto aretail
outlet orbetweentwoormoreemployeesorcontractors.DistributionorDistributeshallnotmeanthe
retailsaletoaconsumer.

Distributor means any person engaged in the business of Distribution of Bottled

SugarSweetenedBeverages,Syrup,orPowder.

MilkProductmeans
(a) Any beverage whose principal ingredient by weight is natural liquid milk secreted by an
animal. For purposes of this definition, milk includes natural milk concentrate and
dehydratednaturalmilk,whetherornotreconstitutedand
(b)Any plantbasedsubstanceorcombination of substances inwhich (i) water and(ii)grains,
nuts, legumes, or seeds constitute the two greatest ingredients by volume. Forpurposesofthis
definition, Milk Product includes, but is not limited to, soy milk, almond milk, rice milk,
coconutmilk,hempmilk,oatmilk,hazelnutmilk,flaxmilk.

Nonalcoholic Beverage means any beverage that is not subject to tax under Part 14,
commencingwithSection32001,oftheCaliforniaRevenueandTaxationCode.

Person means any natural person, partnership, cooperative association, Limited Liability
Company,corporation,personalrepresentative,receiver,trustee,assignee,oranyotherlegalentity.

Powder means any solidmixture, containingone or more CaloricSweetenerasaningredient,

intended tobeusedinmaking,mixing,orcompoundingaSugarSweetenedBeveragebycombiningthe
Powderwithoneormoreotheringredients.

Retailer meansanyPersonwho sells,serves, or providesa Sugarsweetened beverageproduct

toaConsumer.

Small Business means any Business with less than $100,000 in annual gross receipts in the
mostrecentcalendaryearwhosellssugarsweetenedbeverageproductsdirectlytofinalconsumers.

SugarSweetened Beverage means any Nonalcoholic Beverage intended for human

consumption that contains added Caloric Sweetener and contains more than 25 calories per 12 fluid
ounces of beverage, including but not limitedto drinksandbeveragescommonly referredtoas soda,
pop,cola,soft drinks,sportsdrinks,energydrinks,sweetenediceteas,orany othercommon
namesthatarederivationsthereof.SugarSweetenedBeveragedoesnotinclude:
(a) Any beverage sold for consumption by infants, which is commonly referred to as infant
formulaorbabyformula,ororalrehydrationfluidsforchildren.
(b)AnyBeverageforMedicalUse.
(c) Any beverage designed as supplemental, meal replacement, or solesource nutrition that
includes proteins, carbohydrates, and multiple vitamins and minerals. This exclusion does not include
beverages commonly referred to as sports drinks or any other common names that are derivations
thereof,whicharedefinedasSugarSweetenedBeverages.
(d)MilkProducts.

SugarSweetened Beverage Distributor Tax or Taxisthegeneralexcise tax imposedunder

SectionXXX.

Sugarsweetened beverage product(s) means a Bottled Sugarsweetened beverage, Syrup or

Powder.

Syrup means any liquid or frozen mixture, containing one ormoreCaloric Sweetenersas an
ingredient, intended to be used in making, mixing, or compounding a SugarSweetened Beverage by
combiningtheSyrupwithoneormoreotheringredients.

SEC.XXX.IMPOSITIONOFTAXDEPOSITOFPROCEEDS.
1.

Fortheprivilegeofengaginginthebusinessofmakinganinitial

Distribution within the City ofOakland of aBottled SugarSweetenedBeverage,Syrup, orPowder,the

City imposes a SugarSweetened Beverage Tax, which shallbe ageneralexcisetax, ontheDistributor
makingtheinitialDistributionofaBottledSugarSweetenedBeverage,Syrup,orPowder.

2.

TheTaxshallbecalculatedasfollows:
a.
One cent($0.01)per fluidounceofaBottledSugarSweetenedBeverageupontheinitial
DistributionwithintheCityoftheBottledSugarSweetenedBeverageand
b.
One cent($0.01)per fluidounceof aSugarSweetenedBeveragethat couldbeproduced
from Syrup orPowder upontheinitialDistributionofSyruporPowder.TheTaxforSyrupsandPowders
shall be calculated using the largest volume of SugarSweetened Beverage that would typically be
produced bytheamountofSyruporPowderbasedonthemanufacturersinstructionsor,iftheDistributor
usestheSyruporPowdertoproduceaSugarSweetenedBeverage,theregularpracticeoftheDistributor.

3.

TheTaxshallnotapplyto:
a.
TheDistributionofanyBottled SugarSweetenedBeverageiftheTaxhasbeenpaidona
previous Distribution of the Bottled SugarSweetened Beverage or Syrup or Powder used to make the
BottledSugarSweetenedBeverage.
b.
TheDistributionofanyBottledSugarSweetenedBeverage,Syrup,orPowderbya Small
Business.

SEC.XXX.REGISTRATIONOFDISTRIBUTORSDOCUMENTATIONADMINISTRATION.
1.

ItshallbethedutyoftheCityAdministratortocollectandreceivealltaxesimposedbythis
Chapter,andtokeepanaccuraterecordthereof.

2.

TheCityAdministratorisherebychargedwiththeenforcementofthisChapter,exceptas
otherwiseprovidedherein,andmayprescribe,adopt,andenforcerulesandregulationsrelating
totheadministrationandenforcementofthisChapter,includingprovisionsforthe
reexaminationandcorrectionofreturnsandpayments,andforreporting.Suchrulesand
regulationsmayinclude,butarenotlimitedto,thefollowing:

a.

ThedeterminationofthefrequencywithwhichaDistributormustcalculatethetax.This
determinationshallnotconstituteanincreaseofthetax.
b.

ThedeterminationofthefrequencywithwhichaDistributormustpaythetax.This
determinationshallnotconstituteanincreaseofthetax.
c.

ThedeterminationofhowaDistributormustregisterwiththeCity.
d.

ThedeterminationofwhetherandhowaDistributororaretailerwhoreceives,intheCity,a
SugarsweetenedbeverageproductfromaDistributormustreporttotheCitythenameofthatDistributor.
e.

ThedeterminationofwhetherandhowaDistributororaretailerwhoreceives,intheCity,
SugarsweetenedbeverageproductsfromadistributormustreporttotheCitythevolumeof
SugarsweetenedbeverageproductsreceivedfromthatDistributor.
f.

Thedeterminationofwhatotherdocumentationisrequiredtobecreatedormaintainedbya
Distributororaretailer.

3.

TheCityAdministratorshallannuallyverifythatthetaxesowedunderthisChapterhave
beenproperlyapplied,exempted,collected,andremitted.

SEC.XXX.COLLECTION.
1.

EveryDistributorshallregisterwiththeCity.

2.
The amountofany tax,penalty, andinterestimposed undertheprovisionsofthis Chaptershall be
deemed a debt to the City. Any Distributor owing moneyundertheprovisionsof this Chaptershall be
liableinanactionbroughtinthenameoftheCityfortherecoveryofsuchamount.

3.
In orderto aidintheCityscollectionoftaxesdueunderthisChapter,anyDistributororRetailer that
receives or sells Sugarsweetened beverage products shall, in accordance with rules and regulations
promulgatedbytheCityAdministrator pursuanttoSectionXXX2af,informtheCityinrelationtothe
distributionoftheseproducts.

4.
TheCityCouncil is authorizedto have thetaxesimposedbythisChaptercollectedbytheCountyof
Alamedaor theCalifornia Board of Equalization inconjunction with thecollectionofothertaxesforthe
City. If the City Council exercises this authorization, the duties and responsibilities of the City
Administrator shall be given, as appropriate, to the County of Alameda or the California Board of
Equalization,whichmaydelegatesuchdutiesandresponsibilitiesasnecessaryandasauthorizedbylaw.

SEC.XXX.CREDITSANDREFUNDS.
The Tax Collector shall refund or credit to a Distributor the Tax that is paid withrespectto the initial
DistributionofaBottledSugarSweetenedBeverage,Syrup,orPowder:

1.

ThatisshippedtoapointoutsidetheCityforDistributionoutsidetheCity.

2.

OnwhichtheTaxhasalreadybeenpaidbyanotherPersonor

3.
Thathas beenreturnedto the Personwho distributedit and for which the entire purchasepricehas
beenrefundedincashorcredit.

SEC.XXX.ADVISORYBOARD.
There isherebyestablisheda SugarSweetenedBeverage Tax AdvisoryBoard.AnemployeeoftheCity,
designatedbytheCityAdministrator,shallsupporttheBoard.
1.
TheBoardshall adviseandmakerecommendationsto the City Councilontheeffectiveness
of the SugarSweetened Beverage Tax. The Board shall make recommendations on how and to what
extent theCityCouncil should establishand/or fundprograms topreventorreducetheconsequences of
the consumption of sugarsweetened beverages on health in Oakland communities, including but not
limited to programs and projects to improve community nutrition, reduce childhood obesity and tooth
decay, increase physical activity and prevent diabetes in children and families, especially those most
affectedbyhealthdisparities.

2.
The Board shall evaluate the impact of the Tax on beverage prices,consumerpurchasing
behavior,andpublichealthimpacts.
3.
Composition. The AdvisoryBoard shall consistof seven members who are allresidents of
Oakland. TheCity Councilmembers shall makerecommendationsfor membersto the Mayor.Members
of the Boardshallbe appointed bytheMayorandconfirmedbytheCityCouncilinaccordancewithCity
CharterSection601.

At least two (2) members of the Board will be representatives of Community Based
Organizations whose mission is to address the health equity ofthecommunitiestheyrepresent andthe
residentswho are disproportionatelyimpactedbydiseasesrelatedtotheconsumptionofSugarsweetened
beverages, as measured by the mostrecent dataavailableto theAlamedaCounty Department of Public
Health.

Atleast two (2)membersof theAdvisoryBoardwillbeonemedicalandone dentalprofessional

who have public health experience or who engage in whole or in part in the prevention, diagnosis,
treatment, or research of, or education about, chronic diseases linked to the consumption of
SugarsweetenedBeverages.

At least two (2) members of the Board will represent the Oakland Unified School District
(OUSD), as follows: there shall be one (1) OUSD parent representative and one (1) OUSD student
representative. The parent representative shall have a student enrolled in an OUSD school at the
commencementoftheinitialtermand any subsequent term.Thestudentrepresentative shallbeenrolled
inanOUSDhighschoolatthecommencementoftheinitialtermandanysubsequentterm.

Theothermemberwillhaveexperienceincommunitybasedyouthfoodandnutritionprograms,
schoolbasedfoodandnutritionprograms,earlychildhoodnutrition,researchingpublichealthissues,
evaluatingpublichealthprogramsrelatedtodiabetes,obesity,andsugarydrinkconsumption,orbea
licensedmedicalordentalpractitioner.

4.
Membersof theBoardshallservetwoyearterms.Nomembershallservemorethanthreeconsecutive
twoyearterms. Theinitial twoyear term for each of the initial members shallcommence asofthedate
that fivemembers have beenappointed, whichiswhenthe Board maybegin itswork.A quorumof the
Boardshall be fourmembers. Absencefromthreeconsecutiveregularmeetings,orfourregularmeetings
duringasinglefiscalyear,constitutesresignationfromtheBoard.
5.
Themembers oftheBoard shallbesubjecttoall applicableconflictofinterestlawspursuanttolocal
stateandfederallaw.
6.
Members of the Board shall serve without pay. The City Administrator shall provide clerical

assistance and administrative supportandtheControllershallprovide technical assistanceto the Board.

AllCitydepartments,boards,andcommissionsshallreasonablyassistandcooperatewiththeBoard.
a.
TheBoardshallmeetatleastfourtimesperfiscalyear.
b.
Unlessotherwisereauthorized bytheCityCouncil,this Section shallexpirebyoperationoflaw,
and theBoardshallterminate,asofDecember31, 2028.Afterthatdate,theCityAttorneyshallcausethis
SectiontoberemovedfromtheAdministrativeCode.


SEC.XXX.EffectiveDate.
ThisArticle#shallbecomeoperativeonJuly1,2017.

SEC.XXX.ConflictingMeasures.
This measure is intended to be comprehensive. It is the intent ofthepeopleof theCity and Countyof
Oakland that in the event this measure and one or more measures relating to the taxation of
SugarSweetened Beverages shall appear on the same ballot, the provisions of the other measure or
measures shall be deemed to be in conflict withthis measure.Intheeventthatthismeasurereceivesa
greaternumber ofaffirmativevotes, the provisions of thismeasure shall prevailin their entirety,andall
provisions of the other measure or measures shall be null and void. If this measure is approved by a
majorityofthevotersbut does notreceive agreater number of affirmative votesthananyothermeasure
appearing on the same ballotregardingtaxation of SugarSweetenedBeverages,thismeasureshall take
effecttotheextentnotinconflictwithsaidothermeasureormeasures.

SEC.XXX.LiberalConstruction.
Thismeasureisan exercise oftheinitiativepowerof thepeople oftheCityofOaklandfortheprotection
ofthehealth,safety,andwelfareofthepeople,andshallbeliberallyconstruedtoeffectuateitspurposes.

SEC.XXX.MunicipalAffair.
ThePeopleoftheCityofOaklandherebydeclarethatthetaxationofthedistributionofSugarSweetened
Beverages, Syrups, and Powders, and that the public health impact of SugarSweetened Beverages
separately and together constitute municipal affairs. The People of the City of Oakland herebyfurther
declaretheirdesireforthismeasuretocoexistwithanysimilartaxadoptedatthecountyorstatelevels.

SEC.XXX.NotaSalesandUseTax.
Thetaximposedbythischapterisageneralexcisetaxontheprivilegeofconductingbusinesswithinthe
CityofOakland.Itisnotasalestaxorusetaxorotherexcisetaxonthesale,consumption,oruseof
sugarsweetenedbeverages.

References:

[1]O
gdenCL,CarrollMD,KitBK,FlegalKM.PrevalenceofchildhoodandadultobesityintheUnited
States,20112012.
[2]
N
ationalCenterforHealthStatistics.Health,UnitedStates,2011:WithSpecialFeatureson
SocioeconomicStatusandHealth.Hyattsville,MDU.S.DepartmentofHealthandHumanServices
2012.
[3]CaliforniaHealthInterviewSurvey(CHIS),20112012
[4]OfficeofStatewideHealthPlanningandDevelopment(OSHPD),20122014
[5]
Brown,PM,GonzalezME,SandhuR,ConroySM,WirtzS,PeckC,NuezdeIbarraJM.EconomicBurdenofChronicDiseasein
California.CaliforniaDepartmentofPublicHealth.Sacramento2015.

[6]Brown,PM,GonzalezME,SandhuR,ConroySM,WirtzS,PeckC,NuezdeIbarraJM.EconomicBurdenofChronicDiseaseinCalifornia.
CaliforniaDepartmentofPublicHealth.Sacramento2015.

[6]SinghGM,MichaR,KhatibzadehS,LimS,EzzatiM,MozaffarianD.EstimatedGlobal,Regional,
andNationalDiseaseBurdensRelatedtoSugarSweetenedBeverageConsumptionin2010.Circulation.
June2015.
[7]WelshJ.A,SharmaAJ,SrellingerL,VosMB.Consumptionofaddedsugarsisdecreasinginthe
UnitedStates.
AmJClinNutr.201194(3):726734.
[8]MalikVS,SchulzeMB,HuFB.Intakeofsugarsweetenedbeveragesandweightgainasystemic
review.
AmJClinNutr.
2006:84(2):274288.
[9]VartanianLR,SchwartzMB,BrownellKD.Effectsofsoftdrinkconsumptiononnutritionandhealth:
asystematicreviewandmetaanalysis.
AmJPublicHealth.
200797(4)667675.
[10]SugarWatergetsAFacelift:WhatMarketingdoesforSoda.BerkeleyMediaStudiesGroup2009.
[11]CaliforniaHealthInterviewSurvey(CHIS),20112012
[12]Relationshipbetweenconsumptionofsugarsweeteneddrinksandchildhoodobesity:aprospective,
observationalanalysis.
Lancet
,2001.357:505508.
[13]MalikVS,PopkinBM,BrayGA,DespresJP,WillettWC,HuFB.Sugarsweetenedbeveragesand
riskofmetabolicsyndromeandtype2diabetes:ametaanalysis.

DiabetesCare
.201033:247783
[14]MoreThanAToothache:UntreatedDentalDiseaseinOurSchoolChildrenTheAlamedaCounty
rd
OralHealthNeedsAssessmentofKindergartenand3
GradeChildren.AlamedaCountyPublicHealth
Department.2006.
[15]PouratNandNicholsonG.UnaffordableDentalCareisLinkedtoFrequentSchoolAbsences.UCLA
HealthPolicyResearchBrief,2009.
[16]

ColcheroMA
,

PopkinBM
,

RiveraJA
,

NgSW
.BeveragepurchasesfromstoresinMexicounderthe
excisetaxonsugarsweetenedbeverages:observationalstudy.
BMJ.
2016Jan6352:h6704.doi:
10.1136/bmj.h6704.
[17]CityofBerkeleywebsite

From:
To:
Subject:
Date:

Miriam Abrams
Kalb, Dan
Sugar Sweetened Beverage
Monday, April 04, 2016 3:28:01 PM

Hello Councilmember Kalb,

I am a voter in your district and strongly support the proposed sugar sweetened beverage tax to be
placed on the November ballot. This will be discussed at the April 7 Rules and Leg Committee.
This initiative is a great win/win for Oaklands children. As weve learned from the successful antitobacco movement of the last few decades, taxing substances that are harmful to childrens health,
such as sugar sweetened beverages, reduces consumption in a few ways: it makes it more
expensive AND it raises awareness as to the harmful nature of soda. In addition, it raises much
needed funds for Oaklands childrens health. This is the beginning of a national movement that is
gaining traction and could put Oakland in the forefront of this important subject. It will help to
turn around epidemic of tooth decay, diabetes and other illnesses that is exacerbated by consuming
too much sugar.

Thanks in advance for your support on this important measure.

Miriam

Miriam Abrams
(510) 788-5788
www.miriamabrams.com
miriam@miriamabrams.com

From:
To:
Cc:
Subject:
Date:
Attachments:

Esperanza Pallana
Kalb, Dan
Bolotina, Olga
Sugar Sweetened Beverage Tax 2016
Wednesday, April 06, 2016 3:38:42 PM
SSB_KalbLtr4.2016.pdf

Dear Councilmember Kalb,

While I am writing on behalf of Oakland Food Policy Council in support of placing a Sugar Sweetened Beverage
Tax on the November 2016 ballot. I am also writing personally. My brother passed away two weeks ago due to
severe diabetes. The obvious connection between sugary beverages and diabetes has been established. This is of
great concern not only to me but to the families of Oakland as our Black, Latino and Asian populations struggle
with higher rates of diabetes. I have attached our support letter which contains additional information relevant to
Oakland. I am happy to answer any questions you may have.
Sincerely,
Esperanza Pallana

From:
To:
Subject:
Date:

Amy Kiser
Kalb, Dan
Support for Oakland soda tax
Tuesday, April 05, 2016 5:54:54 PM

Dear Dan Kalb,

I have lived in your district, in the Santa Fe Neighborhood, for the past three years. I'm writing
to express my support for taxing sugary beverages in Oakland.
I work for the Ecology Center, a nonprofit in Berkeley that was heavily involved in passing
the soda tax in Berkeley. Already, Berkeley's tax has generated over $1.5 million for the local
nutrition education programs and saved the school gardening programs.
From being in on the ground floor of that campaign, I know how powerful it was to have the
City Council on board. I urge you to support taxing the distribution of sugary drinks in
Oakland.
If anything, Oakland's kids have an even bleaker outlook when it comes to diabetes rates than
Berkeley's. So many cities (Philly, Seattle, SF...) and even countries (Mexico, UK) are
queuing up to tax soda. Oakland could really benefit from that revenue in so many ways.
Best wishes,
-Amy Kiser
Oakland, CA

From:
To:
Subject:
Date:
Attachments:

Joseph Greaves
Joseph Greaves
Support for Oakland Soda Tax
Tuesday, April 05, 2016 11:22:13 AM
ACCMA Ltr to Oak City Council re Soda Tax.pdf

Dear Council President McElhaney and Councilmembers:

Attached please find a letter from the Alameda-Contra Costa Medical Association (ACCMA),
representing 4,200 East Bay physicians, expressing support for the proposed sugar sweetened
beverage tax initiative. If you have any questions or would like more information, please let me
know.

Sincerely,

Joe Greaves
Asst. Executive Director
Alameda-Contra Costa Medical Association
6230 Claremont Ave, 3rd Flr, Oakland CA 94618
p: 510-654-5383
f: 510-654-8959
jgreaves@accma.org