Sugary Drinks Tax
Proposition V passed in November of 2016, and imposes a one cent per fluid ounce tax on the initial distribution within San Francisco of sugar-sweetened beverages, syrups, and powders. In general, beginning January 1, 2018, all businesses, other than common carriers, that (1) transfer sugar-sweetened beverages, syrups, or powders in the City for consideration or any commercial purpose; or (2) possess, store, own, or control sugar-sweetened beverages, syrups, or powders in the City for resale in the ordinary course of business that they obtained by taking possession of the product outside the City or from a common carrier inside the City, are responsible to file and pay the tax.
The Tax rate is one cent per fluid ounce of a bottled sugar-sweetened beverage and one cent per fluid ounce of a sugar-sweetened beverage that could be produced from syrup or powder. The tax for syrups and powders is calculated using the largest volume of sugar-sweetened beverage that would typically be produced by the amount of syrup or powder based on the manufacturer’s instructions or, if the distributor uses the syrup or powder to produce a sugar-sweetened beverage, the regular practice of the distributor. For example, if one ounce of syrup produces 8 ounces of a sugar-sweetened beverage, the Tax would be $0.08 per ounce of syrup.
Online Filing for First Quarter Coming Soon. Please check back by Mid-March.
Due dates to remember (If date falls on a weekend or holiday, taxes are due the next business day):
|Quarter||Filing Period||Due Date|
|First Quarter||January 1 - March 31||April 30|
|Second Quarter||April 1 - June 30||July 31|
|Third Quarter||July 1 - September 1||October 31|
|Fourth Quarter||October 1 - December 31||January 31|
- Sugary Drinks Tax Distributor Declaration
- Sugary Drinks Distributor Tax Ordinance
- Sugary Drinks Tax Notice
|Need further assistance? Submit a service request and a representative will contact you on the SAME DAY of the request if submitted prior to 7pm. Requests received after 7pm will receive a response by the next business day.|