Brisbane voters will decide Nov. 3 whether to rewrite a business license tax that dates to around 1977. Measure X, placed on the ballot by the City Council, swaps the old tiered schedule for a gross-receipts formula the city says is fairer — and that the ballot question pegs at roughly $1 million a year for the general fund.

How the new rate would work

Under the ballot language in Resolution 2026-28, a business with annual gross receipts of $25,000 or less would pay $50. Most other businesses would pay $50 plus $1.00 for each $1,000 of gross receipts above $25,000. The measure also sets a minimum tax base equal to the cost of operations when a firm’s operating costs exceed its gross receipts — a change meant to catch businesses that report little revenue relative to what they spend to run.

The tax is a general tax: revenue goes into Brisbane’s general fund for unrestricted city services. That means it needs a simple majority, not two-thirds. It stays in place until voters repeal it. The council held public meetings on the rewrite on June 18 and July 16, 2026, according to the resolution filed with San Mateo County elections.

Why the council split the ordinance

Meeting coverage of the June 18 session says the council directed staff to put tax definitions and the rate method on the ballot, while parking licensing procedures and enforcement rules in a separate ordinance the council could adopt only if voters say yes. City attorneys and consultants recommended that split so future paperwork tweaks would not require another trip to the ballot.

What your vote means

  • Yes: Replace the tiered business license tax with the $50 / $50-plus-$1-per-$1,000 structure and the operating-cost minimum base.
  • No: Keep the current tiered business license tax as it stands.

As of Oct. 10, Bay Ballot’s tally of San Mateo County voter guides showed three of five recommending No (Reform California, the San Mateo County Republican Party, and the Silicon Valley Taxpayers Association) and two recommending Yes (the San Mateo County Central Labor Council and the San Mateo County Democratic Party). Check the county voter information pamphlet for the city attorney’s impartial analysis and any filed arguments.