Emeryville is small, but it is home to a lot of business, from big-box retail along the freeway to life-science and tech offices. On Nov. 3, voters there decide whether to rewrite how those businesses are taxed. Measure BB would overhaul the city's business license tax, which the city says has not been updated in 42 years.

The new rates

Under the ordinance, most businesses would pay a share of their annual gross receipts based on one of seven categories:

  • 0.1% ($1 per $1,000): General Commerce/Retail and Utility
  • 0.3% ($3 per $1,000): Services, Contractor and Unclassified
  • 0.4% ($4 per $1,000): Real Property Rental and Professional and Advanced

Businesses with $100,000 or less in annual gross receipts would pay a flat $25. That threshold would rise each year with the Bay Area consumer price index starting in 2028. Rates for cannabis businesses, card rooms and massage businesses would not change.

The new rates would start Jan. 1, 2027. The 2027 tax would be based on each business's 2026 gross receipts.

How much money it raises

The ballot question says the tax would provide $12.4 million a year until voters end it. The city's FAQ describes the measure as bringing in an additional $5.9 million a year compared with today. Those figures don't conflict: $12.4 million appears to be the total the tax would collect, and $5.9 million is the new money on top of current revenue. The money goes to the general fund, so it can be spent on any city purpose. The ballot language mentions parks and playgrounds, street repair, 911 response, crime prevention, and senior and youth services, and promises independent oversight.

The city stresses that Measure BB is not a tax on residents who don't own a business. The ballot language pitches the change as making smaller businesses pay less than larger ones.

How it got here

The Emeryville City Council voted unanimously on July 21, 2026, to put the measure on the ballot (Resolution No. 26-65). Because it is a general tax, it needs a simple majority to pass.

What your vote means

  • Yes: Emeryville switches to the gross-receipts rates above beginning in 2027.
  • No: the current business license tax structure stays in place.

Emeryville is part of a wider trend. Nearby San Leandro has explored a similar move to gross receipts, and Hayward voters face their own business tax measure this fall.