232033 Taxes and fees as public health financing options: Legal considerations

Monday, November 8, 2010 : 1:10 PM - 1:30 PM

Ian McLaughlin, JD , Nplan, Public Health Law & Policy, Oakland, CA
     
In this session, the presenter will discuss the primary legal considerations involved in adopting a state-wide tax on sugar-sweetened beverages, and will highlight the key components of model legislation that has been created by Public Health Law & Policy. The legal considerations that will be discussed include: a comprehensive definition of “sugar-sweetened beverage,” an earmark provision that sets aside tax revenue for public health programs that address obesity, the relative advantages of excise versus ad valorem taxes, and an option to incorporate a permitting requirement for businesses that sell sugar-sweetened beverages. He will discuss why lawmakers might consider amending existing sugar-sweetened beverage taxes as an intermediate step. Mr. McLaughlin will also discuss local authority to impose SSB taxes and the legal issues unique to local governments. Finally, Mr. McLaughlin will introduce the concept of a regulatory fee and examine the potential benefits of imposing a regulatory fee on SSBs as an alternative to a tax.

Learning Areas:
Public health or related laws, regulations, standards, or guidelines

Learning Objectives:
Identify legal considerations related to state-wide sugar-sweetened beverage tax legislation. Explain the authority of local governments to implement sugar-sweetened beverage taxes.

Keywords: Obesity, Nutrition

Presenting author's disclosure statement:

Qualified on the content I am responsible for because: I am an attorney with ten years’ experience counseling legislators and drafting legislation at the state and local level, including tax legislation. In addition, in my current position with Public Health Law and Policy I researched the legal issues implicated by imposing a tax on sugar-sweetened beverages and I have prepared model legislation for use by states that want to impose such a tax.
Any relevant financial relationships? No

I agree to comply with the American Public Health Association Conflict of Interest and Commercial Support Guidelines, and to disclose to the participants any off-label or experimental uses of a commercial product or service discussed in my presentation.

Back to: 3213.0: Sugar-sweetened beverage tax policy: What public health needs to know