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Minimally nutritious food and beverage tax. Imposes an 11.5% tax, in addition to other applicable taxes, on the retail sale of minimally nutritious foods or beverages. Establishes the physical fitness grant account (account), and deposits revenues from the tax in the account. Establishes the physical fitness grant program. Provides that the department of education shall award grants to public high schools, including charter high schools, for salaries and other costs related to physical activity and fitness education from money appropriated from the account. Provides that the surplus of the account reverts to the state general fund to be used for Medicaid expenditures.
