> The tax should be gradually decreased until people's habits change

I don't think people's habits will change irreversibly. If you remove the tax, a new cool drink (think Monster when it came out, but for kids) will sweep tiktok, and all the kids will want it.

> the money received from this tax should be directly spent on educating the public about why it's bad to consume too much sugar

Sadly I don't think taxes end up working this way for long. They might or might not start by doing this, but then they just stay forever.