Law. §__-2. Legislative intent. It is the intent of the Legislature, by adopting the Beverages Tax Law and creating the Children’s Health Promotion Fund, to diminish the human and economic costs of obesity in the State of [___________]. This chapter is intended to discourage excessive consumption of Sugar-Sweetened Beverages and to create a dedicated revenue source for programs designed to prevent and treat childhood obesity and health conditions which result from it. §__-3. Definitions. For purposes of this chapter: “Bottle” any closed or sealed container regardless of size or shape, including, without limitation, those made of glass, metal, paper or plastic or any other material or combination of materials. “Bottled Sugar-Sweetened Beverage” means any Sugar-Sweetened Beverage contained in a Bottle that is ready for consumption without further processing such as, without limitation, dilution or carbonation. “Caloric Sweetener” means any substance containing calories, suitable for human consumption, that humans perceive as sweet, and includes, without limitation, sucrose, fructose, glucose, other sugars, and fruit juice concentrates. “Caloric Sweetener” excludes Non-Caloric Sweeteners. “Consumer” means a person who purchases a Sugar-Sweetened Beverage for consumption and not for Sale to another. “Department” means the State Department of [_______________]. Comment on definition of “Department”: This definition should identify the state department or agency which is responsible for administration and collection of state taxes. “Distributor” means any Person, including manufacturers and wholesale dealers, who receives, stores, manufactures, bottles or distributes Bottled Sugar-Sweetened Beverages, Syrup, or Powder, for Sale to Retailers doing business in the State whether or not that Person also sells such products to Consumers. “Fund” the Children’s Health Promotion Fund established pursuant to Section [__-___].
teachers; hiring qualified physical education teachers; implementing Safe Routes to Schools programs; improving the quality and nutrition of school breakfasts, lunches, and snacks; ensuring free, clean drinking water access throughout the school day; counteradvertising; and incorporating practical nutrition education into the curriculum. The State [Superintendent of Education] is responsible for the allocation and distribution of these funds. Comment on earmarking: Earmarking the proceeds of the tax serves an important public health purpose by dedicating funds for prevention programs to address the obesity epidemic. The earmarked amounts in this section, and the programs for which the funds are earmarked, are examples that can have a positive public health impact. Your jurisdiction could identify other public health programs to receive funds as well, and could dedicate the funds in whatever percentages are appropriate for your community. All moneys in the Children’s Health Promotion Fund shall be expended only for the purposes expressed in this chapter, and shall be used only to supplement existing levels of service and not to supplant current federal, state, or local funding for existing levels of service. COMMENT on oversight committee: One option to ensure that funds are allocated consistent with these earmarking guidelines is to create an oversight committee to report back to the state legislature. The oversight committee could include representatives from state agencies, the public health community, and the general public. The [Department of Health] shall develop criteria and components for an independent evaluation to assess the impact that the tax imposed by this chapter has on consumption of products subject to the tax. The evaluation shall seek to determine the impact of the tax on beverage prices, consumer purchasing behavior, and health outcomes. The reasonable costs of evaluation shall be considered an implementation cost of this chapter. The State [Director of Health] and the State [Superintendent of Education] are hereby empowered to make such rules and regulations, and provide such procedural measures, as shall bring into effect the purposes of this section. The rules and regulations may provide for specific programs to be funded consistent with the allocation of funds set forth above. Comment on administrative regulations: The agencies charged with allocating and administering these funds will likely need to promulgate administrative regulations to effectuate the purposes of this section. (Alternatively, the state legislature could enact more