Topic	Lessons Learned or Recommendations Based on Facilitators and Barriers Identified in Analysis
Time line	Allow sufficient time (e.g., ≥ 6 mo),a between enactment and implementation.
Communication	Communicate early with distributors around time line and calculation and collection of tax.
	Communicate early with retailers about the tax. Even if not liable, retailers are important stakeholders.
	Use multiple modes of communication to reach businesses (e.g., in-person, e-mail, mail, phone, newspaper).
	Provide distributors and retailers definitions and guidance to identify taxable and nontaxable beverages, including exemplary lists of beverage categories or products.
	Consider providing retailers with materials to show customers who have questions about the tax.
	Fund early and robust communications with the public, including retailers, on why the law focuses on SSBs and how revenues are spent.
Tax collection	Consider hiring an experienced tax administrator to collect the tax and coordinate communications, particularly for small or medium cities.
Inner setting: staffing	In advance of implementation, identify funds for and hire personnel to adequately staff implementation.
Inner setting: advisory committee on revenue allocations	Immediately after enactment, begin the process of establishing an advisory committee to ensure timely, transparent, and accountable distribution of funding from tax revenues, even if revenues are earmarked.
	Vet and appoint members with broad expertise (e.g., public health, research, equity, nutrition, early care and education, medical, dental).
	Do not permit members with beverage industry conflicts of interest.
	Encourage formation of subcommittees for efficiency.
	Staff or mentor the advisory committee on navigating city rules.
Revenue allocations and funding	Arrange for advanced funding (before tax collection begins) of staffing, communications, and evaluation.
	In many communities, it may be especially impactful to direct revenues for health equity and policy, systems, and environmental change to support chronic disease prevention.
	Allocate revenues to the community in a timely manner.
	Quickly fund and roll out (during the first year of the tax) a robust communications and media campaign on health consequences of SSBs, the tax, and revenue allocations.
	Ensure that allocations fund programs within the scope specified by the ordinance (if applicable).
	Stipulate that funding allocations not replace already existing funds.
	Require realistic reporting and evaluation from funded organizations.
Other	Ask for guidance from other cities that have implemented an SSB tax.

^aFor comparison, other SSB tax laws were effective 5 months after enactment in Albany, CA; 6 months after enactment in Philadelphia, PA; 7 months after enactment in Seattle, WA; 8 months after enactment in Oakland, CA, and Boulder, CO; and 14 months after enactment in San Francisco, CA.