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A sugary drink tax, soda tax, or sweetened beverage tax (sbt) [1][2][3] is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened beverages by making them more Γ’β¬Β¦ Taxes amusement tax earned income tax - employer withholding earned income tax - individual institution & service privileges tax local services tax non-resident sports facility usage fee / Γ’β¬Β¦ When the tax was enacted, the district estimated the special sales tax rate on soft drinks would raise $3 million annually (well below 1 percent of the districtΓ’β¬β’s revenues).