Ballotpedia covers all local ballot measures in California, including business tax measures.

This page lists local measures in California that relate to business taxes, license fees, and other public revenue specifically from businesses. With voter approval, local jurisdictions can impose taxes on businesses at a variety of rates and with or without expiration dates.

Ballotpedia tracks marijuana business taxes separately. Click here to learn about marijuana business taxes.

Local business tax elections (2009-2024)

Election results

2024

Ballot Measure	County	Jurisdiction	Outcome	Amount	Purpose	Election date
Measure R	Alameda	Albany	Defeated	0.36%-1%	Rental assistance	November 5, 2024
Measure Z	Alameda	Berkeley	Approved	1 cent per fluid ounce	General	November 5, 2024
Measure BE	Los Angeles	Monterey Park	Approved	0.000075%	General	November 5, 2024
Measure LR	Los Angeles	Paramount	Approved		General	November 5, 2024
Measure F	Los Angeles	Santa Monica	Approved			November 5, 2024
Measure K	Los Angeles	Santa Monica	Approved			November 5, 2024
Measure EE	Sonoma	Santa Rosa	Approved		General	November 5, 2024
Measure X	Santa Cruz	Scotts Valley	Approved	$150 per business license	General	November 5, 2024
Measure QQ	Alameda	Union City	Approved			November 5, 2024

2023

Ballot Measure	County	Jurisdiction	Outcome	Amount	Length	Purpose	Election date
Measure A	Riverside	Perris	Defeated	$0.107 per square foot	30 years	Roads	November 7, 2023
Measure CT	Los Angeles	Redondo Beach	Approved				March 7, 2023

2021

No local business tax measures were on the ballot in California in 2021.

2020

In 2020, California voters decided 23 measures. Nineteen were approved, and four were defeated.

Ballot Measure:	County:	Outcome:	Amount:^[3]	Purpose:^[4]	Election date
Measure E: Kern County Medical Marijuana Retail Permit and Business Tax Initiative	Kern	d	3.5%	Specific	March 3, 2020
Measure D: Kern County Medical Marijuana Dispensaries and Business Tax Initiative	Kern	d	3.75%	Specific	March 3, 2020
Proposition L	San Francisco	a			November 3, 2020
Measure W	Orange	a			November 3, 2020
Measure R	Madera	a			November 3, 2020
Measure S	San Mateo	a			November 3, 2020
Measure V	Solano	a			November 3, 2020
Measure C	Solano	a			November 3, 2020
Measure LH	Los Angeles	d			November 3, 2020
Measure CC	Los Angeles	a			November 3, 2020
Measure X	Sonoma	a			November 3, 2020
Measure I	Ventura	a			November 3, 2020
Measure G	Ventura	a			November 3, 2020
Measure M	San Diego	a			November 3, 2020
Measure J	San Diego	a			November 3, 2020
Measure N	Yuba	a			November 3, 2020
Measure U	Contra Costa	a			November 3, 2020
Measure S	Stanislaus	a			November 3, 2020
Measure N	Nevada	a			November 3, 2020
Measure R	Tulare	a			November 3, 2020
Measure F: Barstow Cannabis Business Tax	San Bernardino	d	15		March 3, 2020
Measure C	Los Angeles	a			November 3, 2020

2019

In 2019, there were two measures related to business taxes on local California ballots. Both measures were approved.

Ballot Measure:	County:	Outcome:	Amount:^[5]	Length:	Purpose:^[6]	Election date
Proposition D: San Francisco Ride-Share Business Tax to Fund Muni, Pedestrian, and Bicycle Services and Infrastructure	San Francisco	a	1.5%/3.25%	25 years	Transportation	November 5, 2019
Measure C: Brisbane Liquid Storage Facility Business Tax	San Mateo	a	$0.06 per barrel	No expiration	General	November 5, 2019

2018

In 2018, there were eight measures related to business taxes on local California ballots. All eight measures were approved. However, San Francisco Proposition C was facing a legal challenge as of January 15, 2019, along with other special tax measures that were proposed through citizen initiatives in California in 2018.

Ballot Measure:	County:	Outcome:	Amount:^[7]	Length:	Purpose:^[8]	Election date
Measure A: Rolling Hills Estates Business License Tax Adjustment	Los Angeles	a	Flat rate or 0.05% - 0.4% of gross receipts	Never	General	June 5, 2018
Proposition C: San Francisco Gross Receipts Tax for Homelessness Services Initiative	San Francisco		0.175% to 0.69% on gross receipts/1.5% administrative office tax	No expiration	Homelessness services	November 6, 2018
Measure M: Sausalito Business License Tax Updates	Marin	a	$125 per business; $1-$3 per $1,000 of gross receipts	No expiration	General	November 6, 2018
Measure P: Mountain View Per-Employee Business Tax	Santa Clara	a	Varied	No expiration	General	November 6, 2018
Measure U: Cudahy Casino Tax Increase	Los Angeles	a	15% monthly gross revenues	No expiration	General	November 6, 2018
Measure BB: Daly City Business License Tax Increase	San Mateo	a	0.05%	No expiration	General	November 6, 2018
Measure H: San Benito County Business Tax	San Benito	a	$30 - $118 per business; $0.66 - $7.80 per employee; and $0.10 per ton of depletion	No expiration	General	November 6, 2018
Measure M-18: Grover Beach Business Tax Certificate Rate Increase	San Luis Obispo	a	$60 - $950	No expiration	General	November 6, 2018

2017

In 2017, there were two local business tax measures on the ballot in Brisbane, California. Both measures were approved.

Ballot Measure:	County:	Outcome:	Yes:	No:	Amount:	Length:
Brisbane, California, Soil Recycling Business License Tax, Measure D (November 2017)	San Mateo	a	75.14%	24.86%	20% or $200,000	Never
Brisbane, California, Recycling Business License Tax, Measure E (November 2017)	San Mateo	a	79.58%	20.42%	$1,000,000 increase in max	Never

2016

Ballot Measure:	County:	Outcome:	Yes:	No:	Amount:	Length:
Nevada City, California, Business License Tax Simplification Ordinance, Measure X (June 2016)	Nevada	a	81.2%	18.8%	$100-$150 maximum	Never
San Francisco, California, Soda and Sugary Beverages Tax, Proposition V (November 2016)	San Francisco	a	62.49%	37.51%	1 cent per ounce	Ongoing
Adelanto, California, Business Tax, Measure S (November 2016)	San Bernardino	d	34.4%	65.6%	0.05%	Never
San Jose, California, Business Tax Increase, Measure G (November 2016)	Santa Clara	a	65.59%	34.41%	Varies	Never
East Palo Alto, California, Landlord Tax, Measure O (November 2016)	San Mateo	a	77.54%	22.46%	1.5% landlord tax	Never
Marina, California, Business License Tax, Measure U (November 2016)	Monterey	a	82.91%	17.09%	0.2 percent of revenue	Never
Monterey, California, Business License Tax, Measure H (November 2016)	Monterey	a	73.86%	26.14%	$26 plus 0.5 percent of revenue above $25,000	Never
Albany, California, Sugar-Sweetened Beverage Tax, Measure O1 (November 2016)	Alameda	a	71.66%	28.34%	$0.01 per ounce	Does not expire
Berkeley, California, Business License Tax, Measure U1 (November 2016)	Alameda	a	74.93%	25.07%	Increase from 1.081% to 2.880%	Never
Berkeley, California, Business License Tax Increase, Measure DD (November 2016)	Alameda	d	29.05%	70.95%	Increase from 1.081% to 1.5%	Never
Oakland, California, Sugar-Sweetened Beverages Tax, Measure HH (November 2016)	Alameda	a	61.35%	38.65%	$0.01 per ounce	Never
San Leandro, California, Parking and Business Tax, Measure OO (November 2016)	Alameda	a	65.88%	34.12%	10% for parking lots; $100 per 1,000 sq. feet for warehouses	Never

2015

No business tax measures were decided in California in 2015.

2014

Ballot Measure:	Outcome:	Yes (%):	No (%):
City of San Francisco Sugary Drink Tax, Proposition E (November 2014)	d	123,475 (55.59%)	98,625 (44.41%)
City of Berkeley Sugary Beverages and Soda Tax Question, Measure D (November 2014)	a	29,540 (76.17%)	9,243 (23.83%)
City of Guadalupe Business Taxes, Measure W (November 2014)	a	797 (81.49%)	181 (18.51%)
City of Antioch Business License Tax, Measure O (November 2014)	a	8,737 (51.62%)	8,189 (48.38%)
City of Isleton Business Tax, Measure E (November 2014)	a	88 (61.97%)	54 (38.03%)
City of Milpitas Licensed Gambling Establishment, Measure E (November 2014)	d	3,172 (24.11%)	9,983 (75.89%)
City of Port Hueneme Home Business Tax Exemption & Business Tax Increase, Measure M (November 2014)	d	1,699 (44.34%)	2,133 (55.66%)

2013

November 5

See also: November 5, 2013 ballot measures in California

a Measure T: City of Brisbane Business License Tax
a Measure U: City of Foster City Business License Tax

April 9

See also: April 9, 2013 ballot measures in California

a City of Vernon Business License Tax Increase, Measure K

March 5

See also: March 5, 2013 ballot measures in California

a City of La Habra Heights Oil and Gas Taxes, Measure LHH-B

2012

November 6

See also: November 6, 2012 ballot measures in California

a City of Artesia Business License Tax, Measure M
a City of El Monte Tax on Soda, Measure H
d City of Rancho Cordova Tax on Gross Receipts of Card Rooms, Measure L
d City of Richmond Tax on Soda, Measure N
d City of Rialto Tax on Petroleum Products, Measure V
a San Francisco Gross Receipts Tax on Businesses, Proposition E
a City of Vacaville Excise Tax, Measure I

June 5

See also: June 5, 2012 ballot measures in California

a County of Los Angeles Landfill Tax, Measure L (June 2012)
a San Mateo County Car Rental Tax, Measure T (June 2012)
d San Mateo County Commercial Parking Lot Tax, Measure X (June 2012)
a South Lake Tahoe Business Tax Increase, Measure B (June 2012)

2011

November 8

See also: November 8, 2011 ballot measures in California

a Brisbane Business Tax, Measure J
a Emeryville Business Tax Increase, Measure C
a Emeryville Increase in Maximum Business Tax, Measure D
d Hermosa Beach Business Tax Increase, Measure Q
a Hermosa Beach Business License Tax Simplification, Measure N
a Redwood City Business Tax, Measure M

March 8

See also: March 8, 2011 ballot measures in California

d Beverly Hills Tax on Oil and Natural Gas, Measure O (March 2011)
d Los Angeles Tax on Oil Companies, Measure O (March 2011)
d West Hollywood Billboard Taxes and Regulation, Measure WH-A (March 2011)

2010

November 2

See also: November 2, 2010 election in California

a American Canyon Cardroom Admission Tax, Measure F
a City of Campbell Business License Tax, Measure M
d South Lake Tahoe Business License Tax, Measure E

June 8

See also: June 8, 2010 election in California

d Solana Beach Business Tax, Measure L (June 2010)

April 13

See also: April 13, 2010 ballot measures in California

a City of El Segundo Business License Tax, Measure N (April 2010)

2009

November 3

See also: November 3, 2009 ballot measures in California

d City of Artesia Business Tax, Measure Y (November 2009)
a Emeryville Card Room Business License Tax, Measure K (November 2009)
d Redwood City Business Tax Increase, Measure Y (November 2009)
a Town of Fairfax Business Tax Renewal, Measure I (November 2009)
d City of Palo Alto Business Tax, Measure A (November 2009)

March 3

See also: March 3, 2009 ballot measures in California

d City of Beverly Hills Business License Tax, Measure P (March 2009)

Footnotes

↑ Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."
↑ Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.
↑ Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."
↑ Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.
↑ Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."
↑ Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.
↑ Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."
↑ Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.

[1] Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."

[2] Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.

[3] Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."

[4] Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.

[5] Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."

[6] Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.

[7] Note: Percents listed in this column provide the amount of the tax rather than the amount of the tax relative to the prior rate. For example, a measure to increase the total rate from 8 percent to 8.5 percent would be described as a "0.5% increase."

[8] Note: General sales taxes require only a simple majority for approval, while any sales taxes with a specific purpose requires a two-thirds (66.67%) vote for approval.

[3]

[4]

[5]

[6]

[7]

[8]

Business taxes in California