BILL ANALYSIS Ó SENATE COMMITTEE ON HEALTH Senator Ed Hernandez, O.D., Chair BILL NO: SB 622 AUTHOR: Monning AMENDED: April 15, 2013 HEARING DATE: May 1, 2013 CONSULTANT: Robinson-Taylor SUBJECT : Taxation: sweetened beverage tax: Children's Health Promotion Fund. SUMMARY : Enacts the Sweetened Beverage Tax Law, which imposes a one-cent per fluid ounce tax on any beverage that adds caloric sweeteners, such as sodas, energy drinks, sweet teas, and sports drinks. Requires funds generated by the Sweetened Beverage Tax to be directed to the newly created Children's Health Promotion Fund (Fund) and allocated to statewide childhood obesity prevention activities and programs. Existing law: 1.Establishes the Board of Equalization (BOE) to collect California state sales and use tax, as well as fuel, alcohol, and tobacco taxes and fees that provide revenue for state government and essential funding for counties, cities, and special districts. 2.Imposes sales tax on the retail sale of tangible personal property. Imposes use tax on the storage, use, or other consumption of tangible personal property from any retailer. Requires the sale or use tax to be computed on the retailer's gross receipts or sales price, respectively, unless the law provides a specific exemption or exclusion. Provides an exemption for the sale of, and the storage, use, or other consumption of, food products for human consumption including, in part, all fruit juices, vegetable juices and other beverages, including bottled water, but not to include carbonated beverages. 3.Establishes the Department of Public Health (DPH) to protect and improve the health of communities through education, promotion of healthy lifestyles, and research for disease and injury prevention. 4.Establishes restrictions on the sale of certain beverages in schools by placing restrictions on the types of beverages Continued--- SB 622 | Page 2 allowed to be sold in elementary, middle and junior high schools and high schools. 5.Requires that at least 35 percent of food choices and one-third of beverage choices in vending machines on state property adhere to accepted nutritional guidelines. 6.Creates minimum standards for beverages that are served in licensed child day care facilities. 7.Requires school districts to provide access to fresh drinking water during meal times in school food service areas. This bill: Children's Health Promotion Fund. 1.Establishes the Children's Health Promotion Fund in the State Treasury. Requires the Fund to consist of all taxes, interest, penalties, and other amounts collected under the Sweetened Beverage Tax Law less refunds and reimbursement to the BOE for its administrative and tax collection expenses. 2.Provides, upon the Legislature's appropriation, allocations for statewide childhood obesity prevention activities and programs, specifically: a. 20 percent to the California Department of Public Health (DPH) to coordinate and fund statewide childhood obesity prevention activities and children's dental programs. Requires funding to support programs that achieve the following goals: educational, environmental, policy, and other public health approaches that 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; b. 35 percent for community-based childhood obesity prevention programs. Requires DPH to be responsible for the distribution of these funds to community-based organizations and to local health SB 622| Page 3 departments, with priority given to counties that have the highest rates of childhood obesity; c. 10 percent to evidence-based prevention, early recognition, monitoring, and weight management intervention activities in the medical setting. Requires DPH to be responsible for identifying activities and allocating these funds; and, d. 35 percent to elementary and secondary schools for approaches that promote nutrition and physical activity, like improving recreational facilities used for recess, hiring qualified physical education teachers, implementing Safe Routes to Schools programs, improving the quality and nutrition of school meals, and incorporating nutrition education into curriculum. Requires the Superintendent of Public Instruction to be responsible for these funds' allocation and distribution. 3.Requires that the Fund be expended only for purposes specified in the Sweetened Beverage Tax Law and to supplement existing levels of service. Prohibits any moneys from the Fund from supplanting current federal, state, or local funding for existing levels of service. 4.Authorizes the State Public Health Officer and Superintended of Public Instruction to make rules and regulations, which may provide specific programs to be funded, to implement the fund allocation. Excise Tax. 1.Imposes an excise tax on bottled sweetened beverages and concentrates in the state using the following formula: a. One cent ($0.01) per fluid ounce on bottled sweetened beverages; and b. One cent ($0.01) per fluid ounce of sweetened beverages produced from concentrate, based on the largest volume resulting from the concentrate's use according to any manufacturer's instructions. 2.Requires a distributor to include on each receipt, invoice, or other form of accounting for the bottled sweetened beverages or concentrate's distribution, the following: SB 622 | Page 4 a. The distributor's name and address; b. The purchaser's name and address; c. The date of sale and invoice number; d. The kind, quantity, size, and capacity of packages of bottled sweetened beverages, sweetened beverages, or concentrate; e. The amount of excise tax due to the BOE from the distributor; and, f. Any other information required by the BOE. 3.Requires taxes to be due and payable to the BOE on or before the last day of the month after each quarterly period. Tax exemptions and credit. 4.Provides the following exemptions to the tax to prevent double-taxation and taxation on sales shipped out of state by a distributor to: a. A distributor registered with the BOE, as supported by a completed exemption certificate; b. A person when the bottled sweetened beverages or concentrate are required to be shipped outside the state by the distributor, as specified; or, c. A person where the state is prohibited from taxing the sale, use, or consumption under the State Constitution, United States Laws, or United States Constitution. 5.Provides that a distributor who has paid an excise tax, either directly to California or another registered distributor, and makes a subsequent distribution of bottled sweetened beverages or concentrate is permitted to claim a credit on its return for the period when that subsequent sale or distribution occurs. BOE's administration. 6.Requires the BOE to administer and collect the tax according to the Fee Collection Procedures Law in existing law. Clarifies the following definitions in the Fee Collection Procedures Law: a. "Fee" means the tax imposed by the Sweetened Beverage Tax Law; and, b. "Feepayer" means a person required to pay the tax as imposed by the Sweetened Beverage Tax Law. SB 622| Page 5 7.Authorizes the BOE to prescribe, adopt, and enforce regulations, including emergency regulations as necessary, related to the Sweetened Beverage Tax Law's administration and enforcement, including: collections, reporting, refunds, and appeals. Requires any emergency regulation to be adopted according to state law, and requires the Office of Administrate Law to consider the regulation as necessary for the immediate preservation of the public peace, health, safety, and general welfare. 8.Requires that on or before the last day of the month following each quarterly calendar quarter of three month, a distributor must file a return for the preceding calendar quarter. Requires a return for the preceding calendar quarter to be filed using electronic media. Requires that taxes under the Sweetened Beverage Tax Law are due on or before the last day of each month following each calendar quarter. 9.Authorizes the BOE to prescribe forms and reporting requirements, including information on the total amount of bottled sweetened beverages and concentrate sold and the amount of tax due. Requires the BOE to authenticate returns. 10.Requires every person, who must pay the excise tax, to register with the BOE. Requires every registration application to include the name under which the applicant transacts or intends to transact business, the location of the places of business, and other information as the BOE may require. Requires the BOE to also authenticate an application. Definitions. 11.Provides several definitions including , but not limited, the following: a. A "sweetened beverage" means any sweetened non-alcoholic beverage sold for human consumption that has caloric sweeteners and contains more than 25 calories per 12 ounces, including soda water, ginger ale, root beer, beverages 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 or vegetable juice; and, all other drinks referred to as "soda," "soda SB 622 | Page 6 pop," "soft drinks," "sports drinks," "energy drinks," "juice drinks," "iced teas," and "vitamin fortified waters." Specifies that a sweetened beverage does not include any of the following: i. Any product sold in liquid form for infant consumption, known as "infant formula" or any product whose purpose is infant rehydration; ii. Any product sold in liquid form for weight production; iii. Water with no added caloric sweeteners; iv. Milk or milk products; v. Medical food; and , vi. Any sweetened beverage containing more than 50 percent of natural fruit or natural vegetable juice. b. "Caloric sweetener" means any caloric substance suitable for consumption that humans perceive as sweet, including but not limited to sucrose, fructose, high fructose corn sweetener, glucose, other sugars, and fruit juice concentrates. c. "Concentrate" means a syrup, powder, or base product used for mixing, compounding, or making sweetened beverages in a dispensing machine. Concentrate does not include any of the following: i. Any product used solely in coffee or tea preparation; ii. Any product for infant consumption, known as "infant formula;" iii. Any product for weight reduction; iv. Milk or milk products; v. Any frozen concentrate or freeze-dried concentrate to which 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; vi. Any product sold and intended for an individual consumer mixing a sweetened beverage; vii. Medical food, as defined in state law and meets the definition under the federal SB 622| Page 7 Food, Drug, and Cosmetic Act; and , viii. Any product to which no caloric sweeteners have been added. d. "Distribution" means: i. The sale of bottled sweetened beverages or concentrate to a retailer; ii. The receipt of untaxed bottled sweetened beverages or concentrate from an unregistered, out-of-state distributor by a retailer; iii. The retail sale of untaxed bottle sweetened beverages, sweetened beverages, or concentrate in California; and, iv. The use or consumption, as defined, of untaxed bottled sweetened beverages or concentrate in California by a distributor or retailor. e. "Distributor" means any person who distributes bottled sweetened beverages, sweetened beverages, or concentrates in California, whether or not the person also sells products to consumers. f. "Natural fruit juice" means the original liquid from the fruit pressing, the reconstitution of natural fruit juice concentrate, or the rehydration of natural fruit juice. g. "Natural vegetable juice" means the liquid resulting from pressing vegetables, the reconstitution of natural vegetable juice concentrate, or the rehydration of natural vegetable juice. h. "Non-alcoholic beverage" means any beverage not subject to the Alcoholic Beverage Tax, like beer, wine, or distilled spirits. i. "Person" means an individual, trust, firm, joint stock company, business concern, business trust, receiver, trustee, syndicate, social club, fraternal organization, estate, corporation, including a government corporation, partnership, limited liability company, and association or any other group or combination acting as a unit. "Person" also includes SB 622 | Page 8 any city, county, city and county, district, commission, California, or any department, agency, or political subdivision, any interstate body, and the United States and its agencies and instrumentalities, as permitted by law. j. "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 powder or the base product with other ingredients like water, ice, syrup, simple syrup (a mixture of sugar and water), fruits vegetables, carbonation, or other gas. aa. "Retail sale" is the sale of sweetened beverages to a consumer. bb. "Retailer" means any person who sells sweetened beverages to a consumer in California. cc. "Sale" means the transfer of title or possession for consideration. dd. "Simple syrup" means a mixture of sugar and water. ee. "Syrup" means the liquid mixture used in making, mixing, or compounding sweetened beverages using ingredients like water, ice, powder, simple syrup, fruits, vegetables, fruit or vegetable juice, carbonation, or other case. 12.Operative date. Requires this bill to become operative on July 1, 2014. 13.Findings and declarations. Makes several findings and declarations to support its purpose. FISCAL EFFECT : This bill has not been analyzed by a fiscal committee. COMMENTS : 1.Author's statement. The medical and scientific evidence is clear, sweetened beverages are the leading cause of obesity and preventable chronic diseases among children. These trends constitute a public health crisis that is costing the State of SB 622| Page 9 California billions of dollars in health care costs and lost economic output. SB 622, much like California's world renowned tobacco taxes, will reduce the prevalence of obesity and diabetes by increasing the price of sugar-sweetened beverages (SSB) and generate $1.7 billion annually to fund childhood obesity and diabetes prevention and treatment programs. 2.Obesity epidemic. According to the federal Centers for Disease Control and Prevention (CDC), more than one-third of U.S. adults (35.7 percent) are obese and approximately 12.5 million children and adolescents (17 percent) ages 2-19 years are now obese. Obesity-related conditions include heart disease, stroke, type-2-diabetes and certain types of cancer, all among the leading causes of death for Americans. Many obese children are now diagnosed with health problems previously considered to be "adult" illnesses, such as type 2 diabetes and high blood pressure. Obesity can affect a person's joints, breathing, sleep, mood and energy levels. It can also cause complications for other unrelated health conditions that may require longer hospital stays, longer recovery times, and increase risk to patients experiencing co-morbidities. Mounting evidence suggests that effectively curbing the epidemic statewide and reversing the upward trend will require comprehensive approaches across sectors involving stakeholders at the local, state, and federal level, similar to the state's efforts to curb tobacco usage. 3.SSBs. According to the U.S. Department of Agriculture, in 2009, Americans consumed 13.8 billion gallons of SSBs which equates to nearly 45 gallons per capita annually of soda, fruit punch, sweetened teas, sports drinks, and other beverages with added caloric sweeteners. According to the UCLA Center for Health Policy Research, in California, 62 percent of adolescents ages 12-17 and 41 percent of children ages 2-11 drink at least one soda or other sweetened beverage every day. In addition, 24 percent of adults drink at least one soda or other sweetened beverage on an average day. Adults who drink soda occasionally (not every day) are 15 percent more likely to be overweight or obese, and adults who drink one or more sodas per day are 27 percent more likely to be overweight or obese than adults who do not drink soda. Academic studies find that raising the price of a soda by twenty cents would reduce net caloric intake, translating to weight loss and reduced obesity prevalence among adults and SB 622 | Page 10 children's at-risk-of-overweight prevalence. According to a report produced by the Robert Wood Johnsons Scholar's Program, soft drinks were the single largest contributor to energy intake during the last decade and soft drink consumption has increased by almost 500 percent during the past 50 years. 4.Economic benefits of preventing disease. Community-based prevention saves money and improves lives, according to the report, Prevention for a Healthier California, produced through a partnership between the Prevention Institute, Trust for America's Health and The California Endowment. The report examined community-based obesity prevention strategies such as: keeping schools open after hours where children can play with adult supervision; providing access to fresh produce through farmers' markets; making nutritious foods more affordable and accessible in low-income areas; and, requiring clear calorie and nutrition labeling of foods. The Prevention for a Healthier California report demonstrated the following: a. Prevention can produce significant health care savings in California: An investment of $10 per person per year, in programs to increase physical activity, improve nutrition, and prevent tobacco use could save the state more than $1.7 billion in annual health care costs within five years. b. Focusing prevention investments on communities with the most compromised health status could potentially lead to even greater returns: The report presents cumulative savings based on investments made statewide per capita, but if those investments were targeted toward communities with the highest rates of target conditions, the return on investment would likely be much greater. c. Prevention has a number of financial and health benefits beyond the heath care sector: improved health has broad positive economic consequences such as improved productivity, reduced disability and increased school attendance. According to the April 15, 2013 BOE analysis of this legislation, by levying an excise tax, SB 622 will generate $2.62 billion in revenue that will directly fund obesity prevention services, physical activity programs, and nutrition education. Proponents of a SSB tax find a parallel to tobacco taxes, which contributed to reduced smoking rates. Public SB 622| Page 11 health advocates believe that taxation will help reduce SSB consumption, and in turn, reduce health care costs. Research estimates that the SSB would reduce the incidence type-2-diabetes by 2.6 percent and obesity prevalence by 1.5 percent. These percentage reductions would result in 95,000 fewer instances of coronary heart disease, 8,000 fewer strokes, and 26,000 fewer premature deaths across the nation. Epidemiological research shows the case for assessing an excise tax: the societal costs, like lost productivity and health care costs of obesity are linked with SSBs but not paid for by the consumer, representing an externality not accounted in the price system. According to the author, SB 622 attempts to correct this market failure by taxing SSBs at a price to account for the societal costs. 5.Smoking Cessation - A Case Study for Community Health Promotion and Disease Prevention. In the not-so-distant past, smoking had been a part of everyday life for most Californians and Americans, primarily due to the popularity of cigarette smoking pre- and post-World Wars I and II. People could smoke everywhere, including in restaurants, airplanes, and in hospitals. According to the American Lung Association, the incidence and mortality attributed to lung cancer had also been rising steadily since the 1930s. Lung cancer was quickly becoming the leading cause of cancer deaths among men in the early 1950s and, in 1987, surpassed breast cancer to become the leading cause of cancer deaths among women in the United States. In response to growing concerns and awareness about the negative health effects of tobacco use and smoking, California voters passed the Tobacco Tax and Health Promotion Act in 1988. Typically known as Proposition 99, this initiative raised taxes on cigarettes in an effort to discourage smoking. The tax revenue was used to create the California Tobacco Control Program (CTCP), which is currently housed within the California Department of Public Health. Five cents of the 25-cent tax funds California's tobacco control efforts, including providing funding for local health departments and community organizations, supporting a groundbreaking media campaign and performing tobacco-related evaluation and surveillance. Since Proposition 99 was passed, California has implemented a variety of grassroots efforts to educate consumers about the harmful effects of tobacco use including aggressive enforcement of anti-tobacco laws, such as, local SB 622 | Page 12 and statewide policies to limit smoking in public places, prohibit the incidence of tobacco sales to minors, and restrictions on tobacco advertising; all designed to address smoking prevalence. At CTCP's inception, more than one in five adults in California smoked cigarettes; today, that number is less than one in eight. Similarly, the number of cigarettes smoked by Californians has fallen by more than 62 percent. Estimated smoking prevalence in California declined on average by 0.35 percentage points per year between 1990 and 2008, compared to an average 0.24 percentage points per year decline in the rest of the United States. Several studies have shown tobacco control efforts in California have effectively decreased the number of people that start smoking, increased the number of young adults that quit smoking, and decreased cigarette consumption among continuing smokers. California's early efforts have shaped best practices for comprehensive tobacco control efforts throughout the nation and the world. According to CTCP, these efforts have so far saved more than one million lives and over $86 billion in health care costs. While tobacco use continues to be pervasive and costly, California has been successful at significantly curbing the burden of tobacco use on California families, our health care system and our economy. 6.Tax Implications. SB 622 would impact more than 350 bottled and fountain beverages in California, including traditional sodas, sweetened iced teas, fruit drinks, sports drinks, and energy drinks. According to the Senate Governance and Finance Committee analysis, the excise tax would add $0.72 per six-pack, $1.44 per 12-pack, and $2.88 per case of 12 ounce cans. With the five cent California Redemption Value (CRV) deposit, a six-pack's additional cost would be $1.02, $2.04 per 12-pack, and $4.08 per case. 7.Double referral. This bill was heard in the Senate Governance and Finance Committee on April 24, 2013, and passed with a 5-2 vote. 8.Related legislation. AB 38 (Pérez) creates the Office of Farm to Fork, and a related fund, in the state's Department of Food and Agriculture, to promote food access. SB 38 is scheduled to be heard by the Assembly Agriculture Committee on May 1, SB 622| Page 13 2013. AB 459 (Mitchell) would require that foods in vending machines meet accepted nutritional guidelines by specified benchmarks in 2015, 2016, and 2017. AB 459 is currently in the Assembly Business, Professions, and Consumer Protection Committee. 9.Prior legislation. AB 669 (Monning, 2011) was this bill's predecessor. AB 669 was held in the Assembly Revenue and Taxation Committee. AB 2100 (Coto) 2010 would have imposed a one cent tax per teaspoon of added sweetener in a bottled sweetened beverage or in a sweetened concentrate. AB 2100 was held in the Assembly Revenue and Taxation Committee. SB 1210 (Florez) of 2010, was similar measure. SB 1210 was placed on the former Senate Revenue and Taxation Committee's suspense file. SB 1520 (Ortiz) of 2002 would have imposed an excise tax upon every distributor, manufacturer, or wholesale dealer at a rate of $2 per gallon of soft drink syrup or simple syrup and $0.21 per gallon of bottled soft drinks, and $0.21 per gallon of soft drink that may be produced from powder, that is sold in this state. The soda tax provisions were removed from the April 29, 2002, version of the bill. AB 105 (Moore) of 1983 would have imposed an excise tax on the distribution of non-alcoholic carbonated beverages, except carbonated water and carbonated fruit juice, at the rate of seven cents ($0.07) per gallon. The provisions of that bill also included an excise tax on the distribution of non-alcoholic carbonated beverage syrup at the rate of fifty cents ($0.50) per gallon of liquid syrup. AB 105 died in the Assembly Revenue and Taxation Committee. 10.Support. According to the Center for Public Health Advocacy (CCPHA), the sponsors of this legislation, overweight, obesity, and physical inactivity cost the state of California an estimated $52 billion annually in health care costs and lost productivity. An excess of calorie-dense but nutrient poor foods in the market, high prices of fresh produce, and increased consumption of non-satiating SSBs have contributed to the obesity epidemic among adults and children. According SB 622 | Page 14 to CCPHA, there is overwhelming evidence linking the obesity epidemic to the consumption of sugary drinks. Research shows that in the last 30 years, the average American's daily caloric intake has increased by nearly 300 calories and 43 percent of those additional calories come from additional soda consumption. CCPHA maintains that Californians support taxing sugary drinks. A 2012 Field Poll found that 68 percent of California voters support a Sweetened Beverage Tax that would fund childhood obesity prevention programs. Support was even highest amongst Latino (79 percent) and African American voters (70 percent). CCPHA asserts that SB 622 is a major step forward in the fight against the childhood obesity epidemic. It will reduce the prevalence of obesity and diabetes by increasing the price of sugary drinks and funding childhood obesity and diabetes prevention and treatment programs. The California Association for Health, Physical Education, Recreation and Dance (CAHPERD), writes in support that health education and physical educational programs in our schools can educate and influence our students to adopt active lifestyles and healthy nutritional behaviors - only if they are delivered regularly and by teachers who are well prepared for these content areas. CAHPERD argues that the proposed tax on SSB would provide funding for these instructional programs and other effective strategies for obesity prevention. 11.Opposition. Californians for Food and Beverage Choice (CFBC), a coalition of citizens, businesses and organizations, writes in opposition that this tax doesn't just impact soda, but would ensnare juice drinks, sports drinks, iced teas and even enhanced waters. CFBC maintains that if SB 622 passes, the result will be higher prices on hundreds of products sold at restaurants, convenience stores and grocery stores. CFBC asserts that increased prices on so many common grocery items will hit those who can afford it least: middle and lower income California residents. CFBC argues that singling out one group of products is discriminatory and it will not reduce obesity. According to CFBC, obesity is a complex problem that has a myriad of contributing factors, and it is unfair and inaccurate to portray SSBs as the main culprit. According to the California Nevada Soft Drink Association (CNSDA), SB 622 endangers good jobs in California. CNSDA maintains that the beverage industry supports more than 325,000 jobs in California, adding up to $13 billion in wages and benefits, each year. Taxes paid by beverage industry businesses, SB 622| Page 15 suppliers and employees total over $6.2 billion annually for the state. CFBC argues that their products are already subject to the sales tax, the beverage container CRV deposit and, in the case of plastic and glass containers, the processing fee. 12.Amendments. To assess whether the Sweetened Beverage Tax reduces childhood obesity rates and increases funding for physical activity and nutrition programs, the author committed to two amendments when SB 622 was before the Senate Governance and Finance Committee that will provide the Legislature with an outcome-based performance and process evaluation: a. A ten year sunset (July 1, 2024), unless extended; and, b. A study, conducted by a University of California or California State University, paid for by proceeds from the Fund, and provided to the Legislature and relevant standing policy committees, which examines the SSB Tax's efficiency, cost-effectiveness, and outcomes, including a review how moneys in the Fund were allocated annually, annual and longitudinal data on childhood obesity prevalence and incidence rates, data on childhood diabetes prevalence and incidence rates, and longitudinal information on soda consumption rates across the state population. SUPPORT AND OPPOSITION : Support:California Center for Public Health Advocacy (sponsor) American Federation of State, County, and Municipal Employees, AFL-CIO American Heart Association California Academy of Physician Assistants California Association of Food Banks California Association for Health, Physical Education, Recreation and Dance (CAHPERD) California Association of Nutrition and Activity Program California Black Health Network California Chiropractic Association California Conference of Local Health Department Nutritionists California Food Policy Advocates California Optometric Association SB 622 | Page 16 California Pan-Ethnic Health Network California Public Health Association - North California Primary Care Association California Rural Legal Assistance Foundation California School Health Centers Association California WIC Association Center for Collaborative Solution Center for Ecoliteracy Center for Science in the Public Interest Community Hospital of the Monterey Peninsula County of Santa Clara County of Sonoma Department of Health Services Edible Schoolyard Project First 5 Yolo Health Access California Health Education Council Health Officers Association of California Health Promotion Policy Latino Coalition for a Healthy California Latino Health Access Los Olivos School District Lucile Packard Children's Hospital Mayor Andre Quintero, City of El Monte Mission Hospital Prevention Institute Public Health Institute San Francisco Unified School District The School Gardens Program Southern California Public Health Association Strategic Alliance for Health Food and Activity Environments 2 individuals Oppose: Asian Business Association Brea Chamber of Commerce California Automatic Vendors Council California Asian Pacific Chamber of Commerce California Beer & Beverage Distributors California Chamber of Commerce California Distributors Association California Grocers Association California Hispanic Chambers of Commerce California Independent Oil Marketers Association California League of Food Processors California Manufacturers and Technology Association California Nevada Soft Drink Association SB 622| Page 17 California Restaurant Association California Retailers Association California Service Station and Auto Repair Association California Teamsters Public Affairs Council Empire Bowling Center Grocery Manufacturers Association Howard Jarvis Taxpayers Association Korean American Chamber of Commerce of Los Angeles National Organization of Theatre Owners of California/Nevada Neighborhood Market Association PepsiCo Producers Dairy -- END --