Would I agree with it? No, I don't agree with 'sin' tax of any type, so absolutely not. However, there are a lot of variables here that I'm considering, not the least of which is the ability of people to govern themselves. First of all, this was a ballot initiative, not a committee of elected officials or a committee of un-elected (appointed) officials. Second , this is a local township initiative (not state or federal), and if the people of a township want to impose a tax on themselves through a ballot measure, that is the will of the people. Finally, this ballot initiative passed with an overwhelming majority with 75% of the vote, and if it had just passed with 51% of the vote, I would have a problem with it.
Please remember that one of the issues that caused the colonies to rebel against Great Britain was taxation without representation, and that is clearly not the case here. If I were a citizen of Berkeley, I would probably be planning to lobby toward repealing this tax, and that would be a hard fought battle, but it's how our system works.