CA SB1210

Imposes a tax of $0.01 per teaspoon of added caloric sweetener on distributors selling bottled sweetened beverages or concentrate to retailers in California

Tax also applies to retailers who sell beverages or concentrate on which the distributor tax was not paid

Creates the Children's Health Promotion Fund to receive all tax revenues (minus refunds and administrative costs), with funds allocated to the State Department of Public Health for childhood obesity prevention grants to school districts

Administered by the State Board of Equalization using procedures from the Fee Collection Procedures Law

Becomes operative on the first day of the first calendar quarter commencing more than 6 months after the effective date; requires 2/3 legislative approval as a tax levy