Yes, the basic theory of this tax is that since most Americans don’t drink sugar drinks, and even think it is a bad habit, the majority will not be bothered by the tax.
This is similar to the outrageous cigarette taxes.
They came first for the Communists,
and I didn’t speak up because I wasn’t a Communist.
Then they came for the trade unionists,
and I didn’t speak up because I wasn’t a trade unionist.
Then they came for the Jews,
and I didn’t speak up because I wasn’t a Jew.
Then they came for me
and by that time no one was left to speak up.