§ 4.52.020. Definitions.

Except where the context otherwise requires, the following definitions govern the construction of this Chapter:

A.

"Alcoholic Beverage" means any beverage that is subject to taxation as an Alcoholic beverage under California Revenue and Taxation Code, Sections 32001 et seq., as may be amended from time to time.

B.

"Beverage for Medical Use" means a beverage suitable for human consumption and manufactured for use as an oral nutritional therapy for persons who cannot absorb or metabolize dietary nutrients from food or beverages, or for use as an oral rehydration electrolyte solution formulated to prevent or treat dehydration due to illness. "Beverage for Medical Use" also means a "medical food" as defined in Section 109971 of the California Health and Safety Code. "Beverage for Medical Use" shall not include beverages commonly referred to as "sports drinks" or any other common names that are derivations thereof.

C.

"Business Entity" means any Person except for a natural person.

D.

"Caloric Sweetener" means any substance or combination of substances meeting all of the following criteria:

1.

Is suitable for human consumption,

2.

Adds calories to the diet when consumed,

3.

Is perceived as sweet when consumed, and

4.

Is used for making, mixing, or compounding Sugar-Sweetened beverages by combining the substance or substances with one or more ingredients including, but not limited to, water, ice, powder, coffee, tea, fruit juice, vegetable juice, or carbonation or other gas.

"Caloric Sweetener" includes, but is not limited to, sucrose, fructose, glucose, other sugars, and high fructose corn syrup.

E.

"City" means the City of Oakland, California.

F.

"Community Advisory Board" means the Sugar-Sweetened Beverage Distribution Tax Advisory Board described in Section 4.52.070.

G.

"Consumer" or "Consumers" means a natural person or persons who purchase a Sugar-Sweetened Beverage Product(s) in the City for a purpose other than resale in the ordinary course of business.

H.

"Distribution", "Distribute" or "Distributing" means the transfer of title or possession: (a) from one Business Entity to another for consideration; or (b) within a single Business Entity, such as by a wholesale or warehousing unit to a retail outlet or between two or more employees or contractors of said Business Entity. "Distribution" or "Distribute" shall not mean the retail sale to a consumer.

I.

"Distributor" means any Person who Distributes Sugar-Sweetened Beverage Product(s) within the City.

J.

"General Tax" means any tax imposed for general governmental purposes.

K.

"Milk Product" means: (a) any beverage whose principal ingredient by weight is natural milk secreted by an animal; and (b) any plant-based substance or combination of substances in which (i) water and (ii) grains, nuts, legumes, or seeds, constitute the two greatest ingredients by volume. For purposes of this definition, "natural milk" includes natural milk concentrate and dehydrated natural milk, whether or not reconstituted. For purposes of this definition, "Milk Product" includes, but is not limited to, soy milk, almond milk, rice milk, coconut milk, hemp milk, oat milk, hazelnut milk, flax milk.

L.

"Natural Common Sweetener" means: granulated white sugar, brown sugar, honey, molasses, xylem sap of maple trees, or agave nectar.

M.

"Person" means any natural person, partnership, cooperative, association, Limited Liability Company, corporation, personal representative, receiver, trustee, assignee, or any other legal entity.

N.

"Powder" means any solid mixture containing one or more Caloric Sweeteners as an ingredient intended to be used in making, mixing or compounding a Sugar-Sweetened Beverage by combining the Powder with one or more other ingredients.

O.

"Retailer" means any Person serves Sugar-Sweetened Beverage Product(s) to Consumer(s).

P.

"Small Business" means any Business Entity with less than $100,000 in annual gross receipts in the most recent calendar year that distributes, sells, serves or provides Sugar- Sweetened Beverage Product(s) directly to final Consumers.

Q.

"Sugar-Sweetened Beverage" means any beverage intended for human consumption to which one or more caloric sweeteners has been added and that contains 25 or more calories per 12 fluid ounces of beverage.

1.

"Sugar-Sweetened Beverage" includes, but is not limited to, drinks and beverages commonly referred to as "soda," "pop," "cola," "soft drinks," "sports drinks," "energy drinks," "slushies," "sweetened ice teas," or any other common names that are derivations thereof.

2.

"Sugar-Sweetened Beverage" shall not include: (a) any beverage sold for consumption by infants, which is commonly referred to as "infant formula" or "baby formula," or oral rehydration fluids for children; (b) any Beverage for Medical Use; (c) any beverage designed as supplemental, meal replacement, or sole-source nutrition that includes proteins, carbohydrates, and multiple vitamins and minerals; (d) Milk Products; (e) 100 percent natural fruit or vegetable juice with no added caloric sweetener; or (f) alcoholic beverage.

R.

"Sugar-Sweetened Beverage Distribution Tax" or "Tax" is the general excise tax imposed under Section 4.52.030.

S.

"Sugar-Sweetened Beverage Product(s)" means a Sugar-Sweetened Beverage or caloric sweetener.

T.

"Syrup" means any liquid or frozen mixture, containing one or more Caloric Sweeteners as an ingredient, intended to be used in making, mixing, or compounding a Sugar-Sweetened Beverage by combining the Syrup with one or more other ingredients.

U.

"Tax Administrator" means the Director of Finance for the City of Oakland or the designee of the Director of Finance.

(Res. No. 86161, § 3, 5-3-2016)