San Francisco, California, Measure C, Gross Receipts Tax Exemption and Top Executive Pay Tax Increase Initiative (June 2026)

San Francisco Measure C
Election date June 2, 2026
Topic Local business tax
Status On the ballot
Type Initiative

San Francisco Measure C is on the ballot as an initiative in San Francisco on June 2, 2026.

A "yes" vote supports this initiative to exempt businesses with up to $7.5 million in San Francisco gross receipts from both the gross receipts tax and the top executive pay tax and accelerate the schedule to increase the top executive pay tax by setting the 2028 rates as the 2027 rates.

A "no" vote opposes this initiative to exempt businesses with up to $7.5 million in San Francisco gross receipts from both the gross receipts tax and the top executive pay tax and accelerate the schedule to increase the top executive pay tax.

A simple majority is required for the approval of Measure C.

Click this link to see the list of local ballot measures for California in 2026.

Election results

San Francisco Measure C
Result		Votes	Percentage
Yes		0	0.00%
No		0	0.00%

Text of measure

Ballot title

The ballot title for Measure C is as follows:

“

Shall the City permanently change the taxes it collects by exempting most businesses with up to $7.5 million in San Francisco gross receipts from both the gross receipts tax and the top executive pay tax on some businesses whose highest-paid managerial employee earns more than 100 times the median compensation paid to their San Francisco employees, and by increasing the rates of the top executive pay tax to either between 0.021% and 0.129% of their San Francisco gross receipts or between 0.086% and 0.514% of their San Francisco payroll expense, for an estimated annual revenue decrease of $30-$40 million?

”

Full Text

The full text of this measure is available here.

Support

If you would like to provide campaign information, endorsements, or arguments for this local ballot measure election, please click here to send them to our team.

Opposition

If you would like to provide campaign information, endorsements, or arguments for this local ballot measure election, please click here to send them to our team.

Path to the ballot

See also: Laws governing local ballot measures in California

This measure was put on the ballot through a successful citizen initiative petition drive.

How to cast a vote

See also: Voting in California

See below to learn more about current voter registration rules, identification requirements, and poll times in California.

How to vote in California

Poll times

All polls in California are open from 7:00 a.m. to 8:00 p.m. Pacific Time. Anyone in line when the polls close must be allowed to vote.

Registration

Check your voter registration status here.

To vote in California, an individual must be a U.S. citizen and California resident, not currently serving a state or federal prison term for the conviction of a felony, and not currently found mentally incompetent to vote by a court. A voter must be at least 18 years of age on Election Day. Pre-registration is available at 16 years of age. Pre-registered voters are automatically registered to vote when they turn 18.

Automatic registration

See also: Automatic voter registration

California automatically registers eligible individuals to vote when they complete a driver's license, identification (ID) card, or change of address transaction through the Department of Motor Vehicles. Learn more by visiting this website.

Online registration

See also: Online voter registration

California has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

See also: Same-day voter registration

California allows same-day voter registration.

Californians must be registered to vote at least 15 days before Election Day. If the registration deadline has passed for an upcoming election, voters may visit a county elections office, polling place, or vote center during the 14 days prior to, and including Election Day to conditionally register to vote and vote a provisional ballot, which are counted once county election officials have completed the voter registration verification process. The state refers to this process as Same Day Voter Registration.

Residency requirements

To register to vote in California, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

California's constitution requires that voters be U.S. citizens. When registering to vote, proof of citizenship is not required. Individuals who become U.S. citizens less than 15 days before an election must bring proof of citizenship to their county elections office to register to vote in that election. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

As of October 2025, two jurisdictions in California had authorized noncitizen residents to vote for local board of education positions through local ballot measures. Only one of those jurisdictions, San Francisco, had implemented that law. Noncitizens voting for board of education positions must register to vote using a separate application from the state voter registration application.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Eight states — Alabama, Arizona, Kansas, Louisiana, New Hampshire, South Dakota, Utah, and Wyoming — have laws requiring individuals provide proof of citizenship at the time of voter registration, whether in effect or not. Three states, Florida, Georgia and Mississippi, require a person provide proof of citizenship if their citizenship status cannot be verified by other means. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The secretary of state's My Voter Status website allows residents to check their voter registration status online.

Voter ID requirements

California does not require voters to present identification before casting a ballot in most cases.

On September 29, 2024, Gov. Gavin Newsom (D) signed SB 1174 into law prohibiting any jurisdiction in the state from adopting a local law that requires voters to present ID before voting.

The federal Help America Vote Act requires that individuals in all 50 states who register to vote by mail and who have not voted previously in a federal election in their state must provide either their driver's license or a paycheck, bank statement, current utility bill, or government document showing their name and address. Individuals voting by mail must include a copy of one of those documents with their absentee/mail-in ballot.

These requirements do not apply if an individual submitted a copy of their identification, their driver's license number or the last four digits of their Social Security number when registering to vote.

The following list of accepted ID to comply with HAVA requirements was current as of October 2025. Click here for the California Secretary of State page to ensure you have the most current information.

“

Current and valid photo identification provided by a third party in the ordinary course of business that includes the name and photograph of the individual presenting it. Examples of photo identification include, but are not limited to, the following documents: driver's license or identification card of any state; passport; employee identification card; identification card provided by a commercial establishment; credit or debit card; military identification card; student identification card; health club identification card; insurance plan identification card; or public housing identification card. Any of the following documents, provided that the document includes the name and address of the individual presenting it, and is dated since the date of the last general election…: utility bill; bank statement; government check; government paycheck; document issued by a governmental agency; sample ballot or other official elections document issued by a governmental agency dated for the election in which the individual is providing it as proof of residency or identity; voter notification card issued by a governmental agency; public housing identification card issued by a governmental agency; lease or rental statement or agreement issued by a governmental agency; student identification card issued by a governmental agency; tuition statement or bill issued by a governmental agency; insurance plan card or drug discount card issued by a governmental agency; discharge certificates, pardons, or other official documents issued to the individual by a governmental agency in connection with the resolution of a criminal case, indictment, sentence, or other matter; public transportation authority senior citizen and disabled discount cards issued by a governmental agency; identification documents issued by governmental disability agencies; identification documents issued by government homeless shelters and other government temporary or transitional facilities; drug prescription issued by a government doctor or other governmental health care provider; property tax statement issued by a governmental agency; vehicle registration issued by a governmental agency; or vehicle certificate of ownership issued by a governmental agency.

”

See also

Local measures

• Local measures in 2026
• Local business tax ballot measures

• San Francisco County measures

California

• California 2026 local measures
• Local ballot measures, California
• San Francisco, California

News and analysis

• State and local preemption conflicts
• Measures advancing national agendas

External links

Suggest a link

• Search Google News for this topic