Soda taxes have been challenged by business interests across the country and have largely been given the judicial green light more often than not. In at least two jurisdictions over the next few months, questions surrounding the tax will go before the voters over different issues. First, in Boulder Colorado, which implemented a 2 cents-per-ounce levy on the distribution of sugary beverages almost 14 months ago, voters in November will be asked whether the city can keep revenues generated from the tax in excess of the original estimate. Under Colorado law, only taxpayers can increase taxes and spending is limited essentially to the CPI with any excess revenues being returned to the taxpayer (what a novel thought!). Boulder estimated the soda tax would generate $3.8 million/year, but ultimately realized $5.2 million in revenue. Consequently, voters will decide whether to return the $1.4 million excess or allow the city to keep and spend it. Up in the Pacific Northwest, voters in Washington State will be asked on the November ballot whether to ban local communities from implementing taxes on sugary beverages. Regardless of the result, Seattle, which has collected over $10 million since its 1.75 cents-per-ounce became effective in January, will not be affected and will keep the levy. The ballot question applies pro forma elsewhere in the state.–