Disclaimer: This page is a historical archive documenting Boulder’s 2016 Ballot Measure 2H for educational purposes. It is not affiliated with Healthy Boulder Kids or any official campaign entities. All information is sourced from publicly available materials, including news reports and campaign documents.
On November 8, 2016, voters in Boulder, Colorado approved Ballot Measure 2H, imposing a 2-cent per ounce tax on sugar-sweetened beverages. This controversial measure joined similar initiatives passed the same day in three California cities — San Francisco, Oakland, and Albany — as part of a growing national movement to address rising rates of obesity and diabetes linked to excessive sugar consumption.
The Boulder measure was notably steeper than its California counterparts, which implemented a one-cent per ounce tax. Specifically, Boulder’s tax applied to beverages with at least five grams of added-calorie sweetener in 12 fluid ounces, targeting sodas, sweetened teas, fountain drinks, energy drinks, and other beverages with added sugar.
Ballot Language Draft
The May 13, 2016 draft language for Ballot Measure 2H, developed by the Healthy Boulder Kids coalition, outlined the 2-cent per ounce excise tax, defining taxable beverages and exemptions like 100% juice, infant formula, and milk products. It estimated $3.8 million in annual revenue for health programs. For details, see the original draft (sourced from Healthy Boulder Kids).
The Health Rationale
Proponents of the measure, including the grassroots coalition Healthy Boulder Kids, cited alarming statistics about sugar consumption and its health impacts. A single 20-ounce bottle of soda typically contains the equivalent of approximately 16 teaspoons of sugar, with campaign materials noting that popular sodas contain “22 packets of sugar.” These levels far exceed recommended daily limits for added sugar consumption, especially for children.
“Boulder stood up for our kids,” said Angelique Espinoza with Healthy Boulder Kids following the vote. “We understand the health threats posed by unhealthy sugary drinks, especially on low-income families.” The campaign focused particularly on the connection between sugar-sweetened beverages and rising rates of childhood obesity, type 2 diabetes, and other health conditions that disproportionately affect lower-income communities.
Sugar-sweetened beverages have been linked to obesity and diabetes by numerous health organizations, including the World Health Organization, which has advocated for taxes that promote healthier diets to curb the global spread of these conditions.
Advocacy and Support
Over 100 community leaders and organizations, including Julissa Soto of the American Diabetes Association, supported Ballot Measure 2H. Soto highlighted Colorado’s $3.6 billion annual diabetes cost, emphasizing health equity. A support letter underscored the measure’s goals. The American Beverage Association spent millions opposing it, falsely claiming it was a grocery tax.
Implementation and Revenue
The tax was structured as an excise tax directed at beverage distributors who send products into Boulder, rather than a direct sales tax on consumers. However, economic analyses suggested that some portion of the cost would likely be passed on to retailers and ultimately to shoppers.
Exemptions to the tax included 100% juice products, infant formula, milk products, diet soda, and in most cases, alcoholic beverages. The measure went into effect on July 1, 2017, giving businesses time to prepare for the changes.
The Healthy Boulder Kids campaign estimated the tax would raise approximately $3.8 million annually. Unlike some similar measures where revenue goes into a city’s general fund, Boulder’s initiative specifically earmarked the funds to boost healthy eating and physical education programs, with a particular focus on serving low-income residents who face higher barriers to healthy food access and physical activity opportunities.
Business Concerns and Implementation Challenges
Not all Boulder residents supported the measure. Some local business owners expressed concerns about unintended consequences of the tax. Jamba Dunn, CEO of Boulder’s Rowdy Mermaid Kombucha, worried that healthier alternatives like kombucha would be caught in the tax due to their natural sugar content. “My father died of Type 2 diabetes, so I wanted to create an alternative to soda,” Dunn told CBS4 News. “It’s ironic that we ended up being swept up in the poor writing of this legislation.”
City Attorney Tom Carr acknowledged implementation challenges, noting, “It’s a tax on the distributor who sends it down the chain of commerce into Boulder, and we’ll have to figure out how to tax distributors because it’s not something we do right now.”
Part of a Growing Movement
Boulder’s measure was part of a wave of similar initiatives across the United States. Berkeley, California became the first U.S. city to pass such a tax in 2014, and Philadelphia followed in early 2016 with a 1.5-cent per ounce tax. The beverage industry fought hard against these measures, with the American Beverage Association spending millions to oppose them.
International examples provided some evidence for the potential effectiveness of such taxes. Mexico passed a nationwide soda tax in 2013 and saw soda sales fall by about 6 percent in 2014, with a more significant 9 percent reduction among low-income households.
The political dimensions of soda taxes were highlighted during the 2016 presidential campaign, when Hillary Clinton endorsed Philadelphia’s soda tax proposal while Bernie Sanders opposed it as regressive, arguing it would disproportionately affect low-income and middle-class Americans.
Legacy and Impact
Ballot Measure 2H represented a significant public health initiative for Boulder, positioning the city as part of the vanguard in addressing sugar consumption through fiscal policy. The measure’s passage reflected growing public concern about the health impacts of sugar-sweetened beverages and willingness to use taxation as a tool to discourage consumption while funding health programs.
Learn more about the campaign at our About the Initiative page or explore supporters at our Endorsements page.