AB 2100 Summary

• Imposes a tax of one cent ($0.01) per teaspoon of added caloric sweetener on distributors selling bottled sweetened beverages or concentrate to retailers in California, with retailers liable for unpaid taxes at point of sale to consumers.

• Establishes the Pediatric Obesity Fund to receive all tax revenues collected, less refunds and administrative costs, with funds to be appropriated by the Legislature to the Department of Education for grants to school districts to employ school nurses or health educators and create healthful diet and lifestyle plans.

• Authorizes the State Board of Equalization to administer and collect the tax pursuant to the Fee Collection Procedures Law and requires taxpayers to register, file quarterly returns with tax payments, and separately state the tax amount on receipts and invoices.

• Exempts beverages sweetened entirely with noncaloric sweeteners, infant formula, weight reduction products, water, milk products, and beverages containing more than 10 percent natural fruit or vegetable juice from the tax.

• Requires a two-thirds vote for passage as a tax levy under the California Constitution and becomes operative on the first day of the first calendar quarter commencing more than six months after the act's effective date.