Complex sentence: A soda tax or soft drink tax is a tax upon sugared-sweetened beverages (soda sweetened with sugar, corn syrup, or other caloric sweeteners and other carbonated and uncarbonated drinks, such as soft drinks, and sports and energy drinks).
Split into simpler sentences: A soda tax or soft drink tax is a tax or surcharge upon soft drinks. It may focus on sugar-sweetened beverages (soda sweetened with sugar, corn syrup, or other caloric sweeteners and other carbonated and uncarbonated drinks, and sports and energy drinks).