Emeryville November 2026 Ballot Title Evaluations

Measure BB

City of Emeryville – Business Tax Measure

To protect City of Emeryville services/ ensure smaller businesses pay less than larger businesses, shall the measure be adopted to:

Keep parks/ playgrounds safe; repair potholes/ maintain streets; maintain 9-1-1 response;

improve crime prevention; maintain senior/ youth services; general government use;

by updating/ simplifying Emeryville’s 42-year-old business license rates up to 0.4% of gross receipts (described in the ordinance) until ended by voters, providing $12,400,000 annually, requiring independent oversight?

Vote Required: 50%+1

Criteria:
 1-Intent and structure of the tax (i.e. a % or rate for a sales or transfer tax, or a $ per parcel or square foot for a parcel tax).  
2- Amount of tax generated per year and the duration of the tax.
3- Is this a Special or General tax?  (The more specific it’s described, so that one can easily figure which it is, the more credit they get). 
4- Where is the money specifically going? (particularly if a special tax).
5-Is there an existing or similar tax already in place? If so, that tax information should be included. 

******  Extraneous language unrelated to the matter (-1 point )

Score: 3.4

Comments: The score was lowered from the maximum of five because of the lack of clarity as to what is an existing tax and what is being increased. Stating that this measure is an update or a simplification of an existing tax hides the fact that it is actually an increase of an existing tax. The claim that the tax would remain until “ended by voters” is deceptive because it implies there is a mechanism within the measure allowing for the termination of the tax. Instead, there is no probable way to end this tax other than the difficult citizen initiative process. Effectively this tax would probably be permanent. It is not revealed in the ballot language that Measure BB will be subject to a CPI adjustment. This is a serious breach of public ethics because it can significantly increase the cost to taxpayers over time.