How the Sugar-Sweetened Beverage Tax Was Filed

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This page summarizes the April 2016 filing that began the effort to place a Boulder sugar-sweetened beverage tax on the November ballot. It is not the original filing document or a reproduction of it.

Document Status

The original PDF is no longer available at its former URL, and no verified copy is offered for download here. Contemporary reports from SupplySide and Shook, Hardy & Bacon, both published April 22, 2016, described the proposed measure. This page summarizes only details that can be checked against surviving sources.

What the Proposal Contained

The reports described a two-cent-per-ounce excise tax on distributors of sugary beverages. Shook, Hardy & Bacon reported that the draft covered beverages containing at least 5 grams of sweeteners per 12 fluid ounces. SupplySide described exclusions including alcohol, baby formula, milk products, and drinks taken for medical reasons, and reported that proponents expected about $3.8 million in annual revenue for healthy-food access, nutrition education, physical activity, and health programs, particularly for residents with lower incomes and people most vulnerable to chronic disease linked to sugary drinks.

From Filing to Ballot Measure 2H

The filing was an early step, not the final election result. Boulder voters later approved Measure 2H on November 8, 2016. Boulder County’s official results record 32,767 votes for and 28,021 against.

Current Official Information

The tax took effect on July 1, 2017. The City of Boulder’s current page explains the present distribution tax and Health Equity Fund. For a concise overview of the proposal and vote, see the Ballot Measure 2H page.

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