CT HB07314

Imposes a tax of one cent per ounce on prepackaged sweetened beverages containing added caloric sweeteners, effective July 1, 2017.

Excludes milk-based beverages, 100% juice, infant formula, medical food, and certain nutritional or oral rehydration products from the tax.

Requires retailers to collect the tax from consumers and remit monthly to the Commissioner of Revenue Services; failure to remit results in a 15% penalty or $50 minimum plus 1% monthly interest.

Establishes a "sweetened beverage tax account" to fund the Care 4 Kids program, public health education on obesity and related diseases, and evaluations by the Rudd Center for Food Policy and Obesity.

Requires the Rudd Center to evaluate the tax's impact on obesity, childhood obesity, heart disease, and diabetes rates, with annual reports to the legislature beginning January 1, 2019.