SB 515: RELATING TO THE SUGAR-SWEETENED BEVERAGES FEE PROGRAM.

Establishes a Sugar-Sweetened Beverages Fee Program to be administered by the Department of Agriculture that, beginning 1/1/2026, imposes a fee on the distribution and sale of sugar-sweetened beverages in the State.  Establishes the Sugar-Sweetened Beverages Fee Special Fund.  Requires moneys in the Sugar-Sweetened Beverages Fee Special Fund to be expended for the Hawaii Healthy Food Incentive Program and administration of the Sugar-Sweetened Beverages Fee Program.  Allows the Department to contract with a third-party to administer the program.  Requires the Auditor to conduct a management and financial audit of the program.  Requires the Chairperson of the Board of Agriculture to adopt rules by 12/31/2025.  Establishes criminal and civil penalties.  Requires reports to the Legislature and the Governor.  Appropriates funds.