I dig your question, Maltalm:
http://ballotpedia.org/City_of_Berkeley_Sugary_Beverages_and_Soda_Tax_Question,_Measure_D_28November_2014%29
Here is the measure, with all the fine print.
The proposed ordinance would impose a general tax of one cent ($0.01) per ounce on the distribution in Berkeley of sugar-sweetened beverages and the added-calorie sweeteners (“sweeteners”) used to make them. The tax on added-calorie sweeteners would be calculated based on the number of ounces of sweetened beverage that would typically be produced using that sweetener.
The tax would be payable by the distributor, not the customer.
Beverages
Sugar sweetened beverages whose distribution would be subject to the tax would include high-calorie, low-nutrition products, like soda, energy drinks, and heavily presweetened tea, that contain at least 2 calories per fluid ounce.
Certain beverages would not be subject to the tax:
· Baby formula
· Beverages in which milk is the primary ingredient
· Beverages or liquids sold for use for weight reduction as a meal replacement
· Medical beverages (beverages used as oral nutritional therapy or oral rehydration electrolyte solutions for infants and children),
· Beverages containing only natural fruit and vegetable juice
· Alcoholic beverages
Added-calorie sweeteners
Added-calorie sweeteners would include any edible product that is perceived as sweet and adds calories, and is used to make sugar-sweetened beverages, including but not limited to sucrose, fructose, glucose, other sugars, and high fructose corn syrup.
Added-calorie sweeteners would not include natural, concentrated, or reconstituted fruit or vegetable juice or any combination thereof.
Applicability and exemptions
The tax would apply to:
· distribution of sugar-sweetened beverages to stores and restaurants;
· distribution of sweeteners to restaurants; and
· distribution of sweeteners to stores where they are used to make sugar-sweetened beverages for customers.
The tax would not apply to:
· distribution of sweeteners to food stores;
· distribution of sugar sweetened beverages or sweeteners to retailers with less than $100,000 in annual gross receipts.
The proposed ordinance would also establish a panel of experts to advise the City Council on how and to what extent the City should establish and/or fund programs to reduce the consumption of sugar-sweetened beverages in Berkeley and to address the effects of such consumption.
The panel would consist of 9 members, who must satisfy at least one of the following criteria:
· have experience in community-based youth food and nutrition programs; or
· have experience in school-based food and nutrition programs and be referred by the Berkeley Unified School District; or
· have experience in early childhood nutrition education; or
· have experience in researching public health issues or evaluating public health programs related to diabetes, obesity, and sugary drink consumption; or
· be a licensed medical practitioner.
This proposed ordinance was placed on the ballot by the City Council.
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—Berkeley City Attorney, Zach Cowan
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