The late John Denver only sang of a metaphorical “Rocky Mountain High” – post-legalized recreational marijuana, it seems far more tangible today! A ballot initiative in Boulder Colorado that would impose a tax of $.02 per ounce on sugary drinks sold within the city is being challenged by residents.  The city council approved placing the question on the November ballot over a month ago after proponents submitted double the required signatures, however opponents, including the Colorado Beverage Association, contend that the language on the petition sheets was faulty and therefore should have invalidated the sugary drink excise tax initiative.  At issue is a requirement of the Taxpayer Bill of Rights (TABOR) that the ballot title of an ordinance such as the sugary drink excise must contain specific language informing voters that the ordinance will be a tax.  Against the advice of the city attorney, the Council chose not to include that language.  The challenge will be heard by City Clerk Lynette Beck, and likely will end up before the courts sometime thereafter.  If a soda tax gets on the Boulder ballot this November, it will join 3 California communities, San Francisco, Oakland and Albany in asking voters to approve the additional tax.  Elsewhere in Colorado, the Coalition of Franchisee Associations (CFA) is working with the Colorado Restaurant Association to get franchise owners involved in fighting a minimum wage ballot initiative that will come before voters in less than three months.  The initiative, sponsored by SEIU and AFL-CIO, mandates a $12 per hour minimum wage by 2020 beginning with an increase to the current $8.31 an hour come January 1, 2017. In fact, Colorado franchisees have been invited to participate in an important conference call/webinar on the subject later this morning.