Introduction:Berkeley, Oakland and San Francisco have implemented 1-cent per ounce excise taxes on sugar-sweetened beverages (SSBs). We analyze consumer and retailer responses to these taxes and highlight lessons learned.

Methods:Our cross-sectional, mixed-method study includes a random sample of retailers, stratified on store type (corner store, small grocery, etc.) and census-tract median income, from San Francisco (n=35), Oakland (n=39), and Berkeley (n=30). We used a standardized questionnaire with closed- and open-ended questions. Street intercept surveys among 1850 residents of the 3 cities captured perceptions and attitudes to the tax and SSBs.

Results:Among retailers, 80% reported seeing higher prices from their beverage distributors subsequent to the tax; 86% reported increasing the price of sugar-sweetened beverages and 12% increased the price of diet beverages. Only 1 store reported increasing the prices of non-beverage items. Overall, 72% of vendors said their total sales were not affected by the tax. The majority of vendors (56%) said other cities should pass SSB taxes; and 52% said there should be a statewide tax. We are also analyzing open-ended responses and will provide additional qualitative data as context for these results. Adjusting for age, education, and race, Berkeley residents showed higher support for the their city’s SSB tax (mean 4.5 on a scale of 1 to 7) than did SF (mean 4.2) or Oakland (mean 3.9) residents (p<0.05 for between city comparisons).

Discussion:As part of a larger panel, the results from the present study will provide a roadmap for other jurisdictions considering SSB taxes.