Local business tax ballot measures

Voters have decided on local business tax ballot measures across the U.S. As a local ballot measure topic, this includes measures to authorize, change, or repeal a tax on business income, revenue, or franchise. The topic is grouped within the local budget and tax policy area.

This page provides information on:

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Local business tax

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Upcoming ballot measures

See also: 2026 ballot measures and 2027 ballot measures

The following is a list of local ballot measures related to this topic that are certified or potential for this year and future elections:

There are no ballot measures related to this topic that have qualified for the ballot.

List of local ballot measures

Click the tabs to view local ballot measures related to this topic, organized by year or state.

Years

States

2025

1. Seattle, Washington, Proposition 2, Changes to Business and Occupation Tax Measure (November 2025)

2024

1. Albany, California, Measure R, Business License Tax for Rental Assistance Measure (November 2024)
2. Berkeley, California, Measure Z, Sugary Drink Tax Extension Measure (November 2024)
3. Monterey Park, California, Measure BE, Business License Tax Revision Measure (November 2024)
4. Paramount, California, Measure LR, Revision of the Business License Tax Measure (November 2024)
5. Santa Monica, California, Measure F, Business License Tax Revisions Measure (November 2024)
6. Santa Monica, California, Measure K, Parking Facility Tax Measure (November 2024)
7. Santa Rosa, California, Measure EE, General Business Tax Measure (November 2024)
8. Scotts Valley, California, Measure X, Business License Tax Measure (November 2024)
9. Union City, California, Measure QQ, Small Business Tax for Essential Services Measure (November 2024)

2023

1. Clayton County, Georgia, Question 1, Freeport Tax Exemption for Manufacturing Inventory and Raw Materials Measure (November 2023)
2. Clayton County, Georgia, Question 2, Freeport Tax Exemption for In-State Manufactured Goods Measure (November 2023)
3. Clayton County, Georgia, Question 3, Freeport Tax Exemption for Goods in Out-of-State Transit Measure (November 2023)
4. Clayton County, Georgia, Question 4, Freeport Tax Exemption for Fulfillment Center Inventory Measure (November 2023)
5. Perris, California, Measure A, Distribution and Industrial Facilities Business License Tax for Road Funding Measure (November 2023)
6. Redondo Beach, California, Meausre CT, Cannabis and Hemp Business Tax Measure (March 2023)

2022

1. Avenal, California, Measure C, Marijuana Business Tax (November 2022)
2. Culver City, California, Measure BL, Business License Tax (November 2022)
3. El Segundo, California, Measure BT, Business Tax Measure (November 2022)
4. Los Gatos, California, Measure J, Business License Tax Increase Measure (November 2022)
5. Oakland, California, Measure T, Progressive Business Tax Rates Measure (November 2022)
6. Palo Alto, California, Measure K, Local Business Tax Measure (November 2022)
7. Pico Rivera, California, Measure AB, Business License Tax Measure (November 2022)
8. Redlands, California, Measure J, Business License Tax Rate Change Measure (November 2022)
9. Santa Ana, California, Measure W, Business License Tax Rates Restructuring Measure (November 2022)
10. Santa Clara, California, Measure H, Business License Tax Increase Measure (November 2022)
11. South Gate, California, Measure PD, Business License Tax Increase Measure (November 2022)
12. Tracy, California, Measure B, Business Tax Measure (November 2022)

2020

1. Artesia, California, Measure Q, Marijuana Business Tax (November 2020)
2. Barstow, California, Measure F, Cannabis Business Tax (March 2020)
3. Calabasas, California, Measure C, Marijuana Business Tax (November 2020)
4. Fairfield, California, Measure C, Marijuana Business Tax (November 2020)
5. Grass Valley, California, Measure N, Marijuana Business Tax (November 2020)
6. Hawthorne, California, Measure CC, Marijuana Business Tax (November 2020)
7. Kern County, California, Measure D, Medical Marijuana Dispensaries and Business Tax Initiative (March 2020)
8. Kern County, California, Measure E, Medical Marijuana Retail Permit and Business Tax Measure (March 2020)
9. La Habra, California, Measure W, Marijuana Business Tax (November 2020)
10. Lemon Grove, California, Measure J, Marijuana Business Tax (November 2020)
11. Lynwood, California, Measure LH, For-profit Hospital Tax (November 2020)
12. Madera, California, Measure R, Marijuana Business Tax (November 2020)
13. Marysville, California, Measure N, Marijuana Business Tax (November 2020)
14. Oceanside, California, Measure M, Marijuana Business Tax (November 2020)
15. Ojai, California, Measure G, Marijuana Business Tax (November 2020)
16. Porterville, California, Measure R, Marijuana Business Tax (November 2020)
17. Portland Metro, Oregon, Measure 26-210, Income and Business Taxes for Homeless Services (May 2020)
18. Portland Metro, Oregon, Measure 26-218, Infrastructure and Transportation Payroll Tax (November 2020)
19. Richmond, California, Measure U, Business Tax (November 2020)
20. San Bruno, California, Measure S, Marijuana Business Tax (November 2020)
21. San Buenaventura, California, Measure I, Marijuana Business Tax (November 2020)
22. San Francisco, California, Proposition L, Business Tax (November 2020)
23. Sonoma, California, Measure X, Marijuana Business Tax (November 2020)
24. St. Louis, Missouri, Proposition T, Gross Receipts Tax on Telecommunications and Fiber Networks Providers (November 2020)
25. Vacaville, California, Measure V, Marijuana Business Tax (November 2020)
26. Waterford, California, Measure S, Marijuana Business Tax (November 2020)

2019

1. Brisbane, California, Measure C, Liquid Storage Facility Business Tax (November 2019)
2. East Point, Georgia, Freeport Exemption 1, Manufacturing Inventory and Raw Material Exemption Measure (November 2019)
3. East Point, Georgia, Freeport Exemption 2, In-State Manufactured Finished Goods Exemption Measure (November 2019)
4. East Point, Georgia, Freeport Exemption 3, Goods in Interstate or Foreign Transit Exemption Measure (November 2019)
5. San Francisco, California, Proposition D, Ride-Share Business Tax to Fund Muni, Pedestrian, and Bicycle Services and Infrastructure (November 2019)
6. Stanton, California, Measure A, Future Cannabis Business Tax (November 2019)

2018

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5. Atwater, California, Measure A, Marijuana Tax (November 2018)
6. Benicia, California, Measure E, Marijuana Business Tax (November 2018)
7. Cudahy, California, Measure U, Casino Tax Increase (November 2018)
8. Daly City, California, Measure BB, Business License Tax Increase (November 2018)
9. Daly City, California, Measure UU, Marijuana Business Tax (November 2018)
10. Fresno, California, Measure A, Marijuana Business Tax (November 2018)
11. Grover Beach, California, Measure M-18, Business Tax Certificate Rate Increase (November 2018)
12. Half Moon Bay, California, Measure AA, Marijuana Business Tax (November 2018)
13. Lake County, California, Measure K, Marijuana Business Tax (November 2018)
14. Malibu, California, Measure G, Marijuana Business Authorization and Tax (November 2018)
15. Marina, California, Measure V, Marijuana Business Tax (November 2018)
16. Morgan Hill, California, Measure I, Marijuana Business Tax (November 2018)
17. Mountain View, California, Measure P, Per-Employee Business Tax (November 2018)
18. Mountain View, California, Measure Q, Marijuana Business Tax (November 2018)
19. Portland, Oregon, Measure 26-201, Renewable Energy Initiative (November 2018)
20. Redwood City, California, Measure DD, Marijuana Business Tax (November 2018)
21. Rolling Hills Estates, California, Measure A, Business License Tax Adjustment (June 2018)
22. San Benito County, California, Measure H, Business Tax (November 2018)
23. San Carlos, California, Measure NN, Marijuana Business Tax (November 2018)
24. San Francisco, California, Proposition C, Gross Receipts Tax for Homelessness Services (November 2018)
25. Santa Ana, California, Measure Y, Recreational Marijuana Business Tax (November 2018)
26. Santa Clara, California, Measure M, Marijuana Business Tax (November 2018)
27. Sausalito, California, Measure M, Business License Tax Updates (November 2018)
28. Scottsdale, Arizona, Question 1, Transportation Project Transaction Privilege Tax Measure (November 2018)
29. South San Francisco, California, Measure LL, Marijuana Business Tax (November 2018)
30. Suisun City, California, Measure C, Marijuana Business Tax (November 2018)

2017

1. Brisbane, California, Recycling Business License Tax, Measure E (November 2017)
2. Brisbane, California, Soil Recycling Business License Tax, Measure D (November 2017)

2016

1. Adelanto, California, Business Tax, Measure S (November 2016)
2. Albany, California, Sugar-Sweetened Beverage Tax, Measure O1 (November 2016)
3. Berkeley, California, Business License Tax, Measure U1 (November 2016)
4. Berkeley, California, Business License Tax Increase, Measure DD (November 2016)
5. City of Marysville, California, Cannabis Business Tax, Measure F (November 2016)
6. East Palo Alto, California, Landlord Tax, Measure O (November 2016)
7. Marina, California, Business License Tax, Measure U (November 2016)
8. Monterey, California, Business License Tax, Measure H (November 2016)
9. Nevada City, California, Business License Tax Simplification Ordinance, Measure X (June 2016)
10. San Jose, California, Business Tax Increase, Measure G (November 2016)
11. San Leandro, California, Parking and Business Tax, Measure OO (November 2016)

Arizona

1. Scottsdale, Arizona, Question 1, Transportation Project Transaction Privilege Tax Measure (November 2018)

California

1. Adelanto, California, Business Tax, Measure S (November 2016)
2. Albany, California, Measure R, Business License Tax for Rental Assistance Measure (November 2024)
3. Albany, California, Sugar-Sweetened Beverage Tax, Measure O1 (November 2016)
4. Artesia, California, Measure Q, Marijuana Business Tax (November 2020)
5. Atwater, California, Measure A, Marijuana Tax (November 2018)
6. Avenal, California, Measure C, Marijuana Business Tax (November 2022)
7. Barstow, California, Measure F, Cannabis Business Tax (March 2020)
8. Benicia, California, Measure E, Marijuana Business Tax (November 2018)
9. Berkeley, California, Business License Tax, Measure U1 (November 2016)
10. Berkeley, California, Business License Tax Increase, Measure DD (November 2016)
11. Berkeley, California, Measure Z, Sugary Drink Tax Extension Measure (November 2024)
12. Brisbane, California, Measure C, Liquid Storage Facility Business Tax (November 2019)
13. Brisbane, California, Recycling Business License Tax, Measure E (November 2017)
14. Brisbane, California, Soil Recycling Business License Tax, Measure D (November 2017)
15. Calabasas, California, Measure C, Marijuana Business Tax (November 2020)
16. City of Marysville, California, Cannabis Business Tax, Measure F (November 2016)
17. Cudahy, California, Measure U, Casino Tax Increase (November 2018)
18. Culver City, California, Measure BL, Business License Tax (November 2022)
19. Daly City, California, Measure BB, Business License Tax Increase (November 2018)
20. Daly City, California, Measure UU, Marijuana Business Tax (November 2018)
21. East Palo Alto, California, Landlord Tax, Measure O (November 2016)
22. El Segundo, California, Measure BT, Business Tax Measure (November 2022)
23. Fairfield, California, Measure C, Marijuana Business Tax (November 2020)
24. Fresno, California, Measure A, Marijuana Business Tax (November 2018)
25. Grass Valley, California, Measure N, Marijuana Business Tax (November 2020)
26. Grover Beach, California, Measure M-18, Business Tax Certificate Rate Increase (November 2018)
27. Half Moon Bay, California, Measure AA, Marijuana Business Tax (November 2018)
28. Hawthorne, California, Measure CC, Marijuana Business Tax (November 2020)
29. Kern County, California, Measure D, Medical Marijuana Dispensaries and Business Tax Initiative (March 2020)
30. Kern County, California, Measure E, Medical Marijuana Retail Permit and Business Tax Measure (March 2020)
31. La Habra, California, Measure W, Marijuana Business Tax (November 2020)
32. Lake County, California, Measure K, Marijuana Business Tax (November 2018)
33. Lemon Grove, California, Measure J, Marijuana Business Tax (November 2020)
34. Los Gatos, California, Measure J, Business License Tax Increase Measure (November 2022)
35. Lynwood, California, Measure LH, For-profit Hospital Tax (November 2020)
36. Madera, California, Measure R, Marijuana Business Tax (November 2020)
37. Malibu, California, Measure G, Marijuana Business Authorization and Tax (November 2018)
38. Marina, California, Business License Tax, Measure U (November 2016)
39. Marina, California, Measure V, Marijuana Business Tax (November 2018)
40. Marysville, California, Measure N, Marijuana Business Tax (November 2020)
41. Monterey, California, Business License Tax, Measure H (November 2016)
42. Monterey Park, California, Measure BE, Business License Tax Revision Measure (November 2024)
43. Morgan Hill, California, Measure I, Marijuana Business Tax (November 2018)
44. Mountain View, California, Measure P, Per-Employee Business Tax (November 2018)
45. Mountain View, California, Measure Q, Marijuana Business Tax (November 2018)
46. Nevada City, California, Business License Tax Simplification Ordinance, Measure X (June 2016)
47. Oakland, California, Measure T, Progressive Business Tax Rates Measure (November 2022)
48. Oceanside, California, Measure M, Marijuana Business Tax (November 2020)
49. Ojai, California, Measure G, Marijuana Business Tax (November 2020)
50. Palo Alto, California, Measure K, Local Business Tax Measure (November 2022)
51. Paramount, California, Measure LR, Revision of the Business License Tax Measure (November 2024)
52. Perris, California, Measure A, Distribution and Industrial Facilities Business License Tax for Road Funding Measure (November 2023)
53. Pico Rivera, California, Measure AB, Business License Tax Measure (November 2022)
54. Porterville, California, Measure R, Marijuana Business Tax (November 2020)
55. Redlands, California, Measure J, Business License Tax Rate Change Measure (November 2022)
56. Redondo Beach, California, Meausre CT, Cannabis and Hemp Business Tax Measure (March 2023)
57. Redwood City, California, Measure DD, Marijuana Business Tax (November 2018)
58. Richmond, California, Measure U, Business Tax (November 2020)
59. Rolling Hills Estates, California, Measure A, Business License Tax Adjustment (June 2018)
60. San Benito County, California, Measure H, Business Tax (November 2018)
61. San Bruno, California, Measure S, Marijuana Business Tax (November 2020)
62. San Buenaventura, California, Measure I, Marijuana Business Tax (November 2020)
63. San Carlos, California, Measure NN, Marijuana Business Tax (November 2018)
64. San Francisco, California, Proposition C, Gross Receipts Tax for Homelessness Services (November 2018)
65. San Francisco, California, Proposition D, Ride-Share Business Tax to Fund Muni, Pedestrian, and Bicycle Services and Infrastructure (November 2019)
66. San Francisco, California, Proposition L, Business Tax (November 2020)
67. San Jose, California, Business Tax Increase, Measure G (November 2016)
68. San Leandro, California, Parking and Business Tax, Measure OO (November 2016)
69. Santa Ana, California, Measure W, Business License Tax Rates Restructuring Measure (November 2022)
70. Santa Ana, California, Measure Y, Recreational Marijuana Business Tax (November 2018)
71. Santa Clara, California, Measure H, Business License Tax Increase Measure (November 2022)
72. Santa Clara, California, Measure M, Marijuana Business Tax (November 2018)
73. Santa Monica, California, Measure F, Business License Tax Revisions Measure (November 2024)
74. Santa Monica, California, Measure K, Parking Facility Tax Measure (November 2024)
75. Santa Rosa, California, Measure EE, General Business Tax Measure (November 2024)
76. Sausalito, California, Measure M, Business License Tax Updates (November 2018)
77. Scotts Valley, California, Measure X, Business License Tax Measure (November 2024)
78. Sonoma, California, Measure X, Marijuana Business Tax (November 2020)
79. South Gate, California, Measure PD, Business License Tax Increase Measure (November 2022)
80. South San Francisco, California, Measure LL, Marijuana Business Tax (November 2018)
81. Stanton, California, Measure A, Future Cannabis Business Tax (November 2019)
82. Suisun City, California, Measure C, Marijuana Business Tax (November 2018)
83. Tracy, California, Measure B, Business Tax Measure (November 2022)
84. Union City, California, Measure QQ, Small Business Tax for Essential Services Measure (November 2024)
85. Vacaville, California, Measure V, Marijuana Business Tax (November 2020)
86. Waterford, California, Measure S, Marijuana Business Tax (November 2020)

Georgia

1. 
2. 
3. 
4. 
5. Clayton County, Georgia, Question 1, Freeport Tax Exemption for Manufacturing Inventory and Raw Materials Measure (November 2023)
6. Clayton County, Georgia, Question 2, Freeport Tax Exemption for In-State Manufactured Goods Measure (November 2023)
7. Clayton County, Georgia, Question 3, Freeport Tax Exemption for Goods in Out-of-State Transit Measure (November 2023)
8. Clayton County, Georgia, Question 4, Freeport Tax Exemption for Fulfillment Center Inventory Measure (November 2023)
9. East Point, Georgia, Freeport Exemption 1, Manufacturing Inventory and Raw Material Exemption Measure (November 2019)
10. East Point, Georgia, Freeport Exemption 2, In-State Manufactured Finished Goods Exemption Measure (November 2019)
11. East Point, Georgia, Freeport Exemption 3, Goods in Interstate or Foreign Transit Exemption Measure (November 2019)

Missouri

1. St. Louis, Missouri, Proposition T, Gross Receipts Tax on Telecommunications and Fiber Networks Providers (November 2020)

Oregon

1. Portland, Oregon, Measure 26-201, Renewable Energy Initiative (November 2018)
2. Portland Metro, Oregon, Measure 26-210, Income and Business Taxes for Homeless Services (May 2020)
3. Portland Metro, Oregon, Measure 26-218, Infrastructure and Transportation Payroll Tax (November 2020)

Washington

1. Seattle, Washington, Proposition 2, Changes to Business and Occupation Tax Measure (November 2025)

See also

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Footnotes

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