City of Brisbane Measure X — Business License Tax Measure (San Mateo County)

Last updated Sun, Nov 8, 3:15 AM ET

Ballot measure · November 3, 2026 · Brisbane voters

What it does
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for businesses whose operating costs exceed gross receipts; and raising approximately $1,000,000 annually, until repealed by voters, be adopted?
A YES vote means
Brisbane's business license tax would be $50 for businesses with $25,000 or less in gross receipts and $50 plus $1.00 per $1,000 above $25,000 for most others, with a minimum based on operating costs, raising about $1,000,000 a year until repealed.
A NO vote means
Brisbane's current tiered business license tax would stay in place.
Needed to pass
A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.
Left–right lean
Unclear: our AI read of the official summary isn't confident enough (we require 70%) to place this on the left–right spectrum, so we don't. Read the summary and decide for yourself.

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Background

The Brisbane City Council placed this measure on the ballot by a resolution adopted July 16, 2026 by a 5-0 vote (Councilmembers Davis, Kern, Lentz, O'Connell and Mayor Mackin), after public meetings on June 18 and July 16, according to the resolution filed with the San Mateo County Elections Office.

According to the resolution, Brisbane has had a business license tax since about 1977; it is a general tax deposited in the General Fund, and the measure would replace the tiered rate structure with a gross-receipts rate and revise the definition of gross receipts so the tax is applied as equitably as possible.

As a general tax, the measure requires a simple majority.

Put on the ballot by Brisbane City Council, 5-0, July 16, 2026.

From official source.

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Quick answers

What does a YES vote on City of Brisbane Measure X mean?
Brisbane's business license tax would be $50 for businesses with $25,000 or less in gross receipts and $50 plus $1.00 per $1,000 above $25,000 for most others, with a minimum based on operating costs, raising about $1,000,000 a year until repealed.
What does a NO vote on City of Brisbane Measure X mean?
Brisbane's current tiered business license tax would stay in place.
How many votes does City of Brisbane Measure X need to pass?
A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.
Should I vote yes or no on City of Brisbane Measure X?
SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.
When is the vote?
The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.

Not sure how to decide? Read our nonpartisan guide to the San Mateo County ballot.

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