Sugar-sweetened beverages: study.

Existing law establishes the California Department of Tax and Fee Administration, within the Government Operations Agency, to administer various state taxes, among other things. This bill, on or before January 1, 2021, would require the California Department of Tax and Fee Administration to conduct a study and to submit a report to the Legislature, and to appropriate policy and fiscal committees, on how sugar-sweetened beverage taxes affect residents where those taxes are locally imposed within the state. The bill would repeal these provisions on January 1, 2023.