Table 1.
Description of U.S. sweetened beverage excise taxes implemented as of 2020, tax revenue allocations, and allocations supporting impacted communities, by city.
| Albany | Berkeley | Boulder | Oakland | Philadelphia | San Francisco | Seattle | All Cities | |
|---|---|---|---|---|---|---|---|---|
| Cents per ounce | 1 | 1 | 2 | 1 | 1.5 | 1 | 1.75 | – |
| Month and year tax began | Apr-17 | Mar-15 | Jul-17 | Jul-17 | Jan-17 | Jan-18 | Jan-18 | – |
| City Demographics | ||||||||
| Population, 000′s | 20 | 121 | 106 | 433 | 1,584 | 882 | 754 | – |
| % Non-Hispanic White | 46% | 54% | 80% | 28% | 35% | 41% | 65% | – |
| % of People in Poverty | 9% | 20% | 21% | 18% | 25% | 11% | 12% | – |
| Fiscal year studied | 2019–2020 | 2020–2021 | 2019 | 2019–2020 | 2020–2021 | 2019–2020 | 2018 | – |
| Average annual tax revenue, $000′sa | $273 | $1,615 | $4,957 | $10,155 | $77,687 | $16,098 | $23,112 | $133,897 |
| Allocations in fiscal year studied, $000′sb | $305 | $1,900 | $4,649 | $17,910 | $77,050 | $11,530 | $19,884 | $133,228 |
| Allocations serving impacted communities, $000′s (%)c | ||||||||
| People with low incomes or people of color | $0 (0%) | $1,164 (61%) | $4,259 (92%) | $8,503 (47%) | $74,343 (96%) | $9,015 (78%) | $15,628 (79%) | $112,912 (85%) |
| People with low incomes | $0 (0%) | $786 (41%) | $4,232 (91%) | $6,547 (37%) | $74,343 (96%) | $6,965 (60%) | $14,247 (72%) | $107,120 (80%) |
| People of color | $0 (0%) | $626 (33%) | $2,180 (47%) | $7,279 (41%) | $57,585 (75%) | $5,167 (45%) | $10,496 (53%) | $83,334 (63%) |
| Youth | $160 (52%) | $1,396 (73%) | $2,098 (45%) | $5,724 (32%) | $55,369 (72%) | $5,268 (46%) | $9,759 (49%) | $79,773 (60%) |
City demographics come from US Census QuickFacts July 2019. Philadelphia taxes both sugar-sweetened and artificially-sweetened beverages; all other cities tax sugar-sweetened beverages only.
Mean annual revenue for fiscal years with full-year data through 2019.
Dollar amounts represent SSB tax revenue allocations for: 2018 for Seattle; 2019 for Boulder; fiscal year 2019–2020 for Albany, Oakland and San Francisco; and fiscal year 2020–2021 for Berkeley and Philadelphia. In San Francisco, revenue allocations exclude $3.36 M, 22% of total tax revenues that must support preexisting voter-mandated budget obligations.
Impacted communities refers to communities that experience health inequities, social, political and/or economic discrimination and exclusion because of unequal power relationships.