SD,  I read a while back that an advocate of Measure 97 said Oregonians will pay $2.00 for every $1.00 of "free" money.  I see you're still trying to figure out how many businesses will pass this tax on and how many won't.  My assumption is there is some number you are looking for that will swing your vote one way or the other.

Maybe this thought can help.  It isn't how many total companies but how many WILL pass the tax on to the poor thru lower middle class.  The poor won't or can't buy I-pads (optional for the more well to do.) and things like that  But the poor have to buy gas, food, and insurance.  They also have to pay utility bills.  I'm sure PacifiCorp (electricity), Portland General Electric, NW Natural Gas, CenturyLink, and all cell phone providers, et al. will easily pass the minimum threshold for the tax to kick in.  My guess is most public utilities like EWEB and SUB will also hit the minimum threshold.  These companies will all easily pass the tax on.  Does this help?