32601.
For purposes of this part:(a) “Beverage container” means any closed or sealed container regardless of size or shape, including, without limitation, those made of glass, metal, paper, plastic, or any other material or combination of materials.
(b) “Bottled sweetened beverage” means a sweetened beverage contained in a beverage container.
(c) “Beverage dispensing machine” means a device that mixes concentrate with any one or more other ingredients and dispenses the
resulting mixture into an open container as a ready-to-drink beverage.
(d) “Caloric sweetener” means any caloric substance suitable for human consumption that humans perceive as sweet and includes, without limitation, sucrose, fructose, including high fructose corn sweetener, glucose, other sugars, and fruit juice concentrates. “Caloric” means a substance that adds calories to the diet of a person who consumes that substance.
(e) “Concentrate” means a syrup, powder, or base product that is used for mixing, compounding, or making sweetened beverages in a beverage dispensing machine. For purposes of this part, “concentrate” does not include any of the following:
(1) Any product that is solely used in preparing coffee or
tea.
(2) Any product for consumption by infants and which is commonly referred to as “infant formula.”
(3) Any product for use for weight reduction.
(4) Milk or milk products.
(5) Any frozen concentrate or freeze-dried concentrate to which only water is added to produce a sweetened beverage containing more than 50 percent natural fruit juice or more than 50 percent natural vegetable juice or more than 50 percent combined natural fruit juice and natural vegetable juice.
(6) Any product that is sold and is intended to be used for the purpose of an individual consumer mixing a sweetened beverage.
(7) Medical food.
(8) Any product to which no caloric sweeteners have been added.
(f) “Consumer” means a person who purchases a bottled sweetened beverage or concentrate for a purpose other than resale in the ordinary course of business.
(g) “Distribution” includes:
(1) The sale of bottled sweetened beverages or concentrate to a retailer.
(2) The receipt of untaxed bottled sweetened beverages or concentrate in this state from an unregistered out-of-state distributor by a retailer.
(3) The retail sale of untaxed bottled sweetened beverages, sweetened beverages, or concentrate in this state.
(4) The use or consumption of untaxed bottled sweetened beverages or concentrate in this state by a distributor or retailer. For purposes of this paragraph, “use or consumption” includes the exercise of any right or power over bottled sweetened beverages or concentrate incident to the ownership thereof, except that it does not include the sale of that property or the keeping or retention thereof by a distributor or retailer for the purpose of sale.
(h) “Distributor” means any person who makes a distribution of bottled sweetened beverages, sweetened beverages, or concentrate in the state, whether or not that person also sells these products to
consumers.
(i) “Medical food” means medical food as defined in Section 109971 of the Health and Safety Code.
(j) “Milk” means natural liquid milk, regardless of animal source or butterfat content, natural milk concentrate, whether or not reconstituted, regardless of animal source, plant source, or butterfat content, or dehydrated natural milk, whether or not reconstituted and regardless of animal source or butterfat content.
(k) “Natural fruit juice” means the original liquid resulting from the pressing of fruit, the liquid resulting from the reconstitution of natural fruit juice concentrate, or the liquid resulting from the restoration of water to dehydrated natural fruit juice.
(l) “Natural vegetable juice” means the original liquid resulting from the pressing of vegetables, the liquid resulting from the reconstitution of natural vegetable juice concentrate, or the liquid resulting from the restoration of water to dehydrated natural vegetable juice.
(m) “Nonalcoholic beverage” means any beverage not subject to tax under Part 14 (commencing with Section 32001).
(n) “Person” means an individual, trust, firm, joint stock company, business concern, business trust, receiver, trustee, syndicate, social club, fraternal organization, estate, corporation, including, but not limited to, a government corporation, partnership, limited liability company,
and association or any other group or combination acting as a unit. “Person” also includes any city, county, city and county, district, commission, the state, or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
(o) “Powder” or “base product” means a solid or liquid mixture of ingredients with added caloric sweetener used in making, mixing, or compounding sweetened beverages by mixing the powder or base product with any one or more other ingredients, including, without limitation, water, ice, syrup, simple syrup, fruits, vegetables, fruit juice, vegetable juice, or carbonation or other gas.
(p) “Retail sale” means the sale of sweetened beverages to a
consumer.
(q) “Retailer” means any person who sells in this state
sweetened beverages to a consumer, whether or not that person is also a distributor as defined in this section.
(r) “Sale” means the transfer of title or possession for consideration in any manner or by any means whatever.
(s) “Simple syrup” means a mixture of sugar and water.
(t) (1) “Sweetened beverage” means any sweetened nonalcoholic beverage sold for human consumption that has caloric sweeteners and contains more than 25 calories per 12 ounces, including, but not limited to, the following: soda water, ginger ale, root beer, all beverages commonly referred to as cola, lime, lemon, lemon-lime, and other flavored beverages, including any fruit or vegetable
beverage containing less than 50 percent natural fruit juice or natural vegetable juice or combined natural fruit juice and natural vegetable juice, and all other drinks and beverages commonly referred to as “soda,” “soda pop,” “soft drinks,” “sports drinks,” “energy drinks,” “juice drinks,” “ice teas,” and “vitamin fortified waters.”
(2) “Sweetened beverage” does not include any of the following:
(A) Any product sold in liquid form for consumption by infants, which is commonly referred to as “infant formula” or any product whose purpose is infant rehydration.
(B) Any product sold in liquid form for use for weight reduction.
(C) Water, to which no caloric sweeteners have been added.
(D) Milk or milk products.
(E) Medical food.
(F) Any sweetened beverage containing 50 percent or more of natural fruit juice or natural vegetable juice or combined natural fruit juice and natural vegetable juice.
(u) “Syrup” means the liquid mixture of ingredients used in making, mixing, or compounding sweetened beverages using one or more other ingredients including, without limitation, water, ice, a powder, simple syrup, fruits, vegetables, fruit juice, vegetable juice, or carbonation or other gas.
32611.
(a) There is hereby created a trust fund in the State Treasury called the Children’s Health Promotion Fund. The Children’s Health Promotion Fund shall consist of all taxes, interest, penalties, and other amounts collected pursuant to this part, less refunds and reimbursement to the board for expenses incurred in the administration and collection of the tax.(b) All moneys in the Children’s Health Promotion Fund shall, upon appropriation by the Legislature, be allocated for the purposes of statewide childhood obesity prevention activities and programs as follows:
(1) Twenty percent to the State Department of Public Health to coordinate statewide childhood obesity prevention activities and to fund state-level childhood obesity prevention and children’s dental programs. This funding shall support programs that use educational, environmental, policy, and other public health approaches that achieve the following goals: improve access to and consumption of healthy, safe, and affordable foods and beverages; reduce access to and consumption of calorie-dense, nutrient-poor foods; encourage physical activity; decrease sedentary behavior; and raise awareness about the importance of nutrition and physical activity to childhood obesity prevention.
(2) Thirty-five percent for evidence-based
community-based childhood obesity prevention programs. This funding shall support programs that use educational, environmental, policy, and other public health approaches that achieve the following goals: improve access to and consumption of healthy, safe, and affordable foods and beverages; reduce access to and consumption of calorie-dense, nutrient-poor foods; encourage physical activity; decrease sedentary behavior; and raise awareness about the importance of nutrition and physical activity to childhood obesity prevention. The State Department of Public Health shall be responsible for the distribution of these funds to local health departments that may contract with community-based organizations and to local health departments,
with priority given to counties that have the highest rates of childhood obesity.
(3) Ten percent to evidence-based prevention, early recognition, monitoring, and weight management intervention activities in the medical setting. The State Department of Public Health shall be responsible for identifying activities and allocating these funds.
(4) Thirty-five percent to elementary and secondary schools for educational, environmental, policy and other public health approaches that promote nutrition and physical activity. The approaches funded pursuant to this paragraph can include improving or building school recreational facilities that are used for recess and physical education; providing continuing education training for physical education teachers; hiring qualified
physical education teachers; implementing Safe Routes to Schools programs; improving the quality and nutrition of school breakfasts, lunches, and snacks; ensuring free, clean drinking water access throughout the schoolday; and incorporating practical nutrition education into the curriculum. The Superintendent of Public Instruction is responsible for the allocation and distribution of these funds.
(c) All moneys in the Children’s Health Promotion Fund shall be expended only for the purposes expressed in this chapter, and shall be used only to supplement existing levels of service and not to supplant current federal, state, or local funding for existing levels of service.
(d) The State Public Health Officer and the Superintendent of Public Instruction are
hereby authorized to make such rules and regulations, and provide such procedural measures, as shall bring into effect the purposes of this section. The rules and regulations may provide for specific programs to be funded consistent with the allocation of funds set forth above.