The tax is set to take effect on July 1, and the revenue will go to health promotion, especially for low-income families. However, the University of Colorado Boulder has successfully lobbied on behalf of its distributor, Pepsi, to get at least a one-year reprieve on the tax. The nine-member Boulder City Council is complicit in the effort, and voted to thwart the will of 32,767 city residents who voted to approve the measure. The council is chipping away at the measure's provisions by, among other changes, giving CU and Pepsi a special tax break instead of using that money to help our community's low income families.