The fat tax is back.

A year after Gov. David Paterson abandoned his controversial proposal to tax soft drinks, the plan is enjoying a second wind, with Mayor Michael Bloomberg endorsing it Sunday as a way to raise money and save lives.

But bodega owners say the tax would kill their businesses, support in Albany is far from assured and New Yorkers chaffed at the idea of yet another tax.

The tax will receive a fresh jolt Monday, as Paterson hosts a forum with the city and state health commissioners to advocate for the plan, which is part of Paterson’s budget proposal.

“In these tough economic times, easy fixes to our problems are hard to come by,” Bloomberg said in his weekly radio address. “But the soda tax is a fix that just makes sense. It would save lives, it would cut rising health care costs.”

The plan would tax soft drinks, flavored waters, iced teas and other sugary drinks at a penny an ounce, but leave out diet drinks.

Proponents said it would raise nearly $1 billion over the next year, help cut obesity rates and provide money for health care.

A group called the Alliance for a Healthier New York, which has been running ads pushing for the tax, compared it to taxes on alcohol and tobacco and said it would lead to “an increase in the consumption of healthier beverages.”

But the idea is sure to face resistance both in and out of Albany.

“It’s going to kill small local businesses, especially since we’re in a recession,” said Mike Jones, who works at a bodega in Prospect Heights.

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A research analyst for the food industry backed Center for Consumer Freedom attacked the plan as a revenue generator disguised as public health.

“The tax system should not be used as a tool for social engineering,” said the analyst, J. Justin Wilson. “This has a lot to do with raising revenue and very little to do with reducing people’s weight.”

Republicans in both houses of the Legislature remain uniformly opposed to the plan and a spokesman for Sen. John Sampson (D-Brooklyn), the Democratic leader, would say only that the tax is “among the many proposals being considered by our conference.”

Assemb. Jonathan Bing (D-Manhattan), a member of the health committee, criticized the proposal as “regressive,” meaning poor people will be hit disproportionately.

Still, with the state facing a $9 billion deficit, Bing said legislators face “difficult decisions” and should not rule anything out.

Jean Mocombe, 38, of Prospect Heights, said the idea sounds like a slippery slope.

“If we continue to tax every single little thing that’s bad for you, where does it stop?” he said.

Nick Klopsis contributed to this story