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Replace Brisbane’s tiered business license tax. Businesses with annual gross receipts of $25,000 or less would pay $50; most others would pay $50 plus $1 per $1,000 above $25,000. Businesses whose operating costs exceed receipts would use operating costs as the minimum tax base. The question estimates approximately $1 million annually until repealed by voters.
Official source: https://smcacre.gov/elections/november-3-2026-statewide-general-election
Approval requirement: Majority (county listing).
Shall the measure updating the City’s Business License Tax by replacing the current tiered structure with a $50 tax for businesses with annual gross receipts of $25,000 or less and $50 plus $1.00 per $1,000 of gross receipts above $25,000 for most other businesses; establishing a minimum tax base equal to the cost of operations for businesses whose operating costs exceed gross receipts; and raising approximately $1,000,000 annually, until repealed by voters, be adopted?
Official ballot wording and filing (PDF page 2). Wording transcribed from the official filing; line breaks and spacing normalized.
CalBallot explanation: AI-assisted, checked against the cited official documents. It is separate from the official ballot question and from campaign arguments.
Official ballot wording and filing (PDF page 2)
Content reviewed 2026-10-08. Source files checked 2026-10-08. Links open the county’s current files, which may change after review.
33 of 38 recorded Business Tax measures in San Mateo passed between 1999 and 2024.
Same county and broad measure type. These measures may have different purposes and voting rules. Historical outcomes are not a forecast.
Recent records from this comparison:
SAN MATEO Measure DD
SAN MATEO Measure V
SAN MATEO Measure BB
SAN MATEO Measure W
SAN MATEO Measure O
CalBallot has not yet linked campaign-finance filings to this local measure. No contribution or spending total is reported here.
San Mateo County campaign-finance resources
Use the November 2026 election, jurisdiction and measure name to search. City or regional committees may file with a different office; the county resource is a starting point, not a complete measure-specific filing list.
Documents are hosted by the county. Capture dates describe when CalBallot retrieved the files; the county may update its files.