Should Emeryville voters approve Measure BB? (November 3, 2026 ballot)

What's this about?

People disagree about whether Emeryville voters should approve Measure BB on November 3, 2026.

The measure would change business taxes and raise money for city needs.

What supporters say

• The measure would bring about $12.4 million each year into the city’s main money pool.
• Fewer tax groups could make bills easier to plan than under today’s complex rules.
• Firms with $100,000 or less in yearly sales would pay just $25.
• A separate review group could help people see how the city collects and spends this money.

What critics say

• Tax pyramiding (the same tax adding up through each business step) could raise costs for buyers.
• A sales tax could hurt firms that sell a lot but lose money.
• The measure would raise the most a business can pay by a large amount.
• Higher taxes could make some firms choose other cities.

How to read this

The number of points on each side does not show which side is right; strong proof matters more.

Measure BB would overhaul Emeryville’s business tax and is expected to raise about $12.4 million a year for the city’s General Fund. Voters must weigh that recurring revenue against possible costs for businesses, consumers and the local economy.

The case for

The measure’s strongest argument is fiscal. Official ballot materials estimate that Measure BB would generate roughly $12.4 million in annual revenue. Because the money would go into the unrestricted General Fund, the city could use it for legitimate municipal needs and respond more flexibly to budget pressures. That does not guarantee better services, however: the measure does not dedicate the money specifically to parks, streets, emergency response or other named programs. 1

Measure BB would also replace a complex system with a more straightforward one for many businesses. Emeryville’s current ordinance has 56 categories based on factors such as employees, vehicles, operating days and assets. The proposed system would rely on fewer gross-receipts categories, with rates ranging from 0.1% to 0.4%. That could make tax bills easier to estimate and administration more predictable, although businesses would still have to report gross receipts and meet compliance requirements. 2

The proposal includes relief for the smallest firms. Businesses with annual gross receipts of $100,000 or less would pay $25, rather than the full percentage-based tax. That threshold would rise with inflation, helping prevent the relief from becoming less useful over time. 3

The measure also includes independent oversight, which could give residents more information about collections and spending. Such monitoring could improve accountability, even though it would not turn the General Fund revenue into a restricted fund with guaranteed spending commitments. 4

The case against

The central concern is that a gross-receipts tax applies even when a business is losing money. Firms with high sales but narrow profit margins could owe tax despite having little income left after expenses. Startups and other businesses operating at a loss could face similar pressure.

The strongest business objection involves tax pyramiding. When goods or services pass through several companies, a gross-receipts tax can be charged at multiple stages of the supply chain. The final effective burden may therefore be higher than the stated 0.1% to 0.4% rates suggest. Businesses may pass those costs on through higher prices, absorb them in lower margins or share the burden with workers and suppliers. 6

Measure BB’s local-cost rule may reduce that risk for some firms, but it does not remove the broader concern about low-margin businesses. The proposal would also raise the maximum annual business tax from $300,000 to $800,000, with future increases tied to the regional Consumer Price Index. That would concentrate additional exposure on companies with very large receipts. 8

Higher local taxes could also influence where some businesses operate. Research suggests that mobile firms are more sensitive to local tax differences, and that tax incentives can affect business location in some industries. But those studies do not predict how many Emeryville businesses would move, reduce activity or avoid locating in the city. 7