Rent is higher in Seattle, but volume of sales is higher in Seattle.  That's how they can have consistent pricing.  In the grocery business in particular, the margins are very low, but the volumes are high.  Taking 2.5% off of gross receipts will actually wipe out the profits for many businesses.  People need to realize that those costs will have to be passed on for these businesses to survive.  That makes it a sales tax, pure and simple.  And how many times have the people of Oregon rejected that notion?