Sweetened beverage tax—Allocation of proceeds
Seattle Mun. Code § 5.53.055
in effect5.53.055 - Sweetened beverage tax—Allocation of proceeds
A. Services funded by the proceeds of the beverage tax are intended to expand access to healthy and affordable food; close the food security gap; promote healthy nutrition choices; reduce disparities in social, developmental, and education readiness and learning for children; assist high school graduates enter college; and expand services for the birth-to-five population and their families.
B. Proceeds from the beverage tax shall be used to support, in order of priority:
1. Expanding access to healthy and affordable food, closing the food security gap, and promoting healthy food choices through programs including, but not limited to:
a. Community-based investments to expand food access, such as food banks and meal programs;
b. Fresh Bucks and Fresh Bucks to Go;
c. Implementation of the Seattle Food Action Plan;
d. Public health and nutrition programs targeted to assist persons experiencing diabetes and obesity;
e. Public awareness campaigns to highlight the impact of sugar-sweetened beverages on health outcomes and increase education about healthy food and beverages; and
f. Capital investments to promote healthy choices, such as water bottle filling stations in schools and community centers.
2. Expanding evidence-based programs that improve the social, emotional, educational, physical, and mental health of children, especially those prenatal-to-age-three and kindergarten readiness services that seek to reduce the disparities in outcomes for children and families based on race, gender, or other socioeconomic factors and to prepare children for a strong and fair start in kindergarten, such as home visiting programs and child care assistance.
3. Administration of assessing and collecting the tax.
4. Ensuring resources for the Office of Sustainability and the Environment and the Sweetened Beverage Tax Community Advisory Board.
5. The cost of program evaluations conducted by the Office of the City Auditor under subsection 5.B of Ordinance 125324, including costs borne by other City departments in facilitating such evaluations.
In the annual City budget or by separate ordinance, the City's legislative authority shall from year to year determine the services and funding allocations that will most effectively achieve the goals and outcomes in accordance with chapter 35.32A RCW.
C. Up to $2,000,000 may be reserved as a cash balance in the Sweetened Beverage Tax Fund, deposited as a financial reserve to offset future revenue shortfalls. This revenue shall be segregated in a separate reserve designated by the Finance Director or designee, and shall be used to maintain existing program expenditures, in accordance with subsection 5.53.055.B.
(Ord. 127348, § 1, 2025; Ord. 125995, § 1, 2019; Ord. 125886, § 2, 2019 [material previously uncodified]; Ord. 125718, § 1, 2018; Ord. 125324, § 3, 2017.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.53SWBETA_5.53.055SWBETLLPRFetched: 11/1/2026