Bill > AB669

This bill, known as the Sweetened Beverage Tax Law, establishes an excise tax on sweetened beverages and their concentrates to address rising rates of childhood obesity and dental disease in California. The tax is set at one cent per fluid ounce and applies to distributors who sell bottled sweetened beverages or concentrates. The revenue generated will be deposited into a new Children's Health Promotion Fund, which will be allocated by the Legislature to various programs aimed at preventing and treating childhood obesity and dental disease, including funding for the State Department of Public Health, community-based programs, medical settings, and elementary and secondary schools. The bill also defines key terms such as "caloric sweetener," "sweetened beverage," and "distributor," and outlines administrative procedures for tax collection and regulation by the board. This legislation is intended to discourage the consumption of unhealthy sweetened beverages by increasing their price and to fund initiatives that promote healthier lifestyles for children.