Information on Measure M

Upland Business License Reform Measure

On August 3, 2026, the Upland City Council unanimously placed Measure M on the November 2026 Municipal Election ballot for voter consideration.

Measure M proposes updating Upland’s 31-year-old business license tax ordinance 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 for city services residents and businesses both use.

Infographic titled “What are the goals of Measure M Business License Reform?” highlighting three goals. First, it modernizes Upland’s 31-year-old, outdated business license structure. Second, 55% of small businesses are expected to pay less under the proposed reform. Third, it provides relief for small businesses while requiring larger businesses to pay a proportional share for City services.

Measure M is paid only by businesses. If approved, Measure M will not increase taxes for residents or homeowners who are not business owners.

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.

FAQ's
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?
Read the full FAQ
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. 

San Bernardino County Registrar of Voters

Business License Rate Calculator

Use the Business License Tax Calculator to see how this would impact your business:
Calculate my business license rate
 Current vs. Proposed Reform Rate Examples

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.
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Documents

Official Measure M Resolution and Ordinance
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