Yes, of course the cost of Measure 97 will be passed on to consumers.  To think otherwise is delusional.  Some businesses fight the measure because it applies only to some and puts them at a disadvantage relative to the untaxed competing companies.

So to make an informed decision, we must assume that we consumers collectively will pay the bill.  The next question, given that we will pay the bill, is whether we want to give up our earned money to the state government for whatever purpose.

Keep in mind that this tax is extremely regressive.  The poor will pay a higher proportion of their income to this tax than the wealthy.  Other states have honest sales taxes that do not pretend to tax corporations.  These states often exclude necessities like food thereby mitigating the impact on the poor.  Measure 97 does not exclude necessities making its impact on the poor extreme.

In deciding, don't believe in the lie that we will not pay.