Effective January 1, 2018, the City of Seattle has started to impose a new tax on the distribution of sweetened beverages. The tax is 1.75 cents per fluid ounce. The following beverages are excluded from the tax: . Any beverage in which natural milk is the primary ingredient. . Any beverage for medical use. . Any liquid sold for use as a meal replacement or weight reduction. .Infant or baby formula. . Alcoholic beverages. Any beverage consisting of 100 percent natural fruit or vegetable juice with no added sweefener. . Any concentrate that the consumer combines with other ingredients to create a beverage. . Any beverage that contains fewer than 40 calories per 12-ounce serving. . Sweetened medications such as cough syrup, fever reducer and similar products. The City of Seattle wants to avoid calling this a sales tax or an excise tax. My questions to you are: 1. Why do you think it is so important for the City of Seattle to avoid calling this a sales tax? 2. Do you agree with this new tax? Why or why not? 3. What do you think the consequences to the ultimate consumer will be