Measure M

City of Upland Business License Reform Measure 

Measure M does not create a tax on residents

The City Council unanimously placed Measure M, the Upland Business License Reform measure on the November 2026 Municipal Election ballot for voter consideration. Measure M proposes modernizing the City's 31-year-old business license tax structure so it matches the current mix of businesses in our city, reduces taxes for most small businesses, and ensures the largest businesses pay a higher proportional rate than they do now for city services and infrastructure used by large businesses. Measure M will generate an additional $2.1 million annually to help maintain essential City services. Many businesses pay the same business license taxes as the largest businesses in Upland. If approved, the measure will lower taxes for most small businesses and larger businesses would pay a more proportional share.
Measure M applies only to businesses and would not increase taxes for residents.


— What are the goals of Measure M Business License Reform? —

Graphic stating that the proposed reform modernizes the 31-year-old outdated business license structure, with an illustration of a business document and building. Graphic stating that 55% of small businesses pay less with the proposed reform, illustrated with a semicircle gauge showing 55%. Graphic stating that the proposed reform provides relief for small businesses while large businesses pay a higher proportional rate for City services and infrastructure, with a balance scale illustration.

If approved, Measure M also provides an additional $2.1 million annually to help maintain essential city services, such as street and pothole repair, and keeping our infrastructure well-maintained, among others.

Measure M continues Upland’s conservative standards for fiscal accountability with and requires independent audits and public disclosure of how all funds are spent. By law, no Measure M money can be taken by the State or County.

The business license tax rates proposed by Measure M are between .065% to 0.2% (65¢ to $2 for every $1,000) of gross receipts.

— Today's Structure vs. Proposed Reform —

Large businesses (over $3 million in gross receipts) are currently paying approximately 13% of business license taxes the City receives - less than medium businesses or small businesses. With Measure M, large businesses would pay a greater share of the overall business license tax, with 51% of the taxes paid coming from that group.

Graphic comparing the current and proposed structure. Under the current structure, small businesses with gross receipts from $0 to $500,000 contribute 49% of total revenue, medium businesses with gross receipts from $500,000 to $3 million contribute 38%, and large businesses with gross receipts over $3 million contribute 13%. Under the proposed reform, the shares would be 19% for small businesses, 30% for medium businesses, and 51% for large businesses, totaling 100% of revenue.

— Ballot Question —

To modernize City of Upland’s 31-year-old business license tax, with no tax increase to residents, lowering taxes on most small businesses, and ensuring large businesses pay their fair share for general city services such as: fixing potholes/streets; repairing infrastructure; and 9-1-1 response, shall the measure with rates between 0.065% and 0.2% of gross receipts, generating $3.3 million in local funds until ended by voters, and requiring independent audits, be adopted?

— Estimated Additional Revenue —

Graphic showing increase in money, text reads “$2.1 million"
   ANNUALLY*

*This provides an estimated total of $3.3 million annually including current revenue, which supports current City services and infrastructure.

— Business License Rate Calculator —

Use the Business License Tax Calculator to see how this would impact your business:


Below are illustrative examples of the retail business license category:
Table comparing current and proposed business license rates for retail businesses. Small businesses with $117,000 in gross receipts currently pay $184, with proposed rates of $85 in 2027 and $86 in 2028+. Medium businesses with $1.5 million in gross receipts currently pay $864, with proposed rates of $915 in 2027 and $985 in 2028+. Large businesses with $4.1 million in gross receipts currently pay $864, with proposed rates of $2,475 in 2027 and $2,675 in 2028+.
Half of Upland's retail businesses are at or below the median of $117,000, and 95% of Upland's retail businesses are below $4,100,000. Figures are rounded to the nearest dollar.
 
Frequently Asked Questions
Do residents pay this tax?
How does Measure M impact city services?
What accountability provisions does Measure M include?
Are Measure M funds for Upland?
 
— Supporting Documents and Links —

Official Measure M Resolution and Ordinance
Measure M Notice of Election
City Council Presentation video
Quality of Life Community Outreach Meeting video


Voting Reminder: California law requires mailed vote-by-mail ballots to be postmarked on or before Election Day and received by county elections officials no later than seven days afterward. Due to recent USPS operational changes, voters choosing to return their ballots by mail are encouraged to mail them by Tuesday, October 27, or use an official ballot drop box or voting location. For more information, visit: elections.sbcounty.gov