This page preserves the April 20, 2016 filing language for what would eventually become Ballot Measure 2H, the sugar-sweetened beverage tax approved by Boulder voters on November 8, 2016. This document represents the initial formal submission that launched the process of placing the proposed 2-cent per ounce excise tax on the November ballot.
The Filing Document
The April 20, 2016 filing language marked the official beginning of the Healthy Boulder Kids initiative’s journey to the ballot box. This document outlined the proposed tax on sugar-sweetened beverages containing at least five grams of added-calorie sweetener in 12 fluid ounces, at a rate of 2 cents per ounce – twice the rate of similar taxes in California cities.
Key elements of the filing language included:
- The legal framework for the proposed excise tax
- Definitions of sugar-sweetened beverages subject to taxation
- Exemptions for beverages like 100% juice, infant formula, and milk products
- The structure as a tax on distributors rather than a direct sales tax
- Provisions for the collection and administration of the tax
- The estimated $3.8 million in annual revenue
- The earmarking of funds for health promotion programs targeting low-income communities
The Filing Process
Filing the language with the city was a crucial step that initiated the formal process of qualifying for the November ballot. Following this filing, the Healthy Boulder Kids coalition needed to gather sufficient signatures from registered Boulder voters to place the measure before the electorate.
The coalition worked with legal experts to ensure the filing language would withstand potential challenges and clearly communicate the intent and mechanics of the proposed tax. The language needed to be specific enough to be legally sound while remaining accessible to voters who would ultimately decide on the measure.
The filing came amid growing national interest in sugar-sweetened beverage taxes as public health measures. Berkeley, California had passed the first such tax in the United States in 2014, and Philadelphia was considering a similar measure in early 2016.
Public Health Foundation
The filing language was grounded in public health research about the impacts of sugar-sweetened beverages on health outcomes, particularly for children. The Centers for Disease Control and Prevention has identified sugar-sweetened beverages as a major contributor to the obesity epidemic, noting that these drinks are the largest source of added sugars in the average American’s diet.
The filing emphasized that a single 20-ounce bottle of soda typically contains approximately 16 teaspoons of sugar, with campaign materials noting that popular sodas contain “22 packets of sugar” – amounts far exceeding recommended daily limits for added sugar consumption.
The health rationale 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.
Political Context
The April 20, 2016 filing occurred during a presidential election year when health policy was receiving significant attention. The political dimensions of soda taxes were highlighted during the 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.
In Boulder, the filing initiated local debates about the role of taxation in public health policy, the potential economic impacts on businesses and consumers, and questions about the most effective approaches to addressing childhood obesity and related health concerns.
The beverage industry, which had spent millions fighting similar measures in other jurisdictions, began mobilizing opposition to the Boulder proposal following its filing.
From Filing to Implementation
Following the April 20, 2016 filing, the Healthy Boulder Kids coalition successfully gathered enough signatures to place the measure on the November ballot. On November 8, 2016, Boulder voters approved the measure, with the tax scheduled to go into effect on July 1, 2017.
“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 implementation process required the city to develop new systems for taxing distributors, as City Attorney Tom Carr acknowledged following the vote: “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.”
Historical Significance
This April 20, 2016 filing language document represents an important historical artifact in Boulder’s public health policy development. It demonstrates the beginning of a successful grassroots campaign to address sugar consumption through fiscal policy, joining similar efforts in other progressive communities across the United States.
For more information about the broader initiative, please visit our About the Initiative page. To learn about the specific details of the final ballot measure, see our Ballot Measure 2H page.