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CITY of BRISBANE
Monday March 30th, 2026 at 4:30PM ● Hybrid Meeting
Brisbane City Hall Annex, Annex Conference Room, 25 Park Place, Brisbane, CA The public may observe/participate in the Subcommittee meetings by using remote public comment options or attending in person. Subcommittee members shall attend in person unless remote participation is permitted by law. The Subcommittee may take action on any item listed in the agenda.
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Fiscal Policies Subcommittee Agenda
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SUBCOMMITTEE MEMBERS:
Mayor Mackin, Councilmember O’Connell
ROLL CALL
A. Consider any request of a City Councilmember to attend the meeting remotely under the “Emergency Circumstances” of AB 2449
ORAL COMMUNICATIONS
PRESENTATIONS AND DISCUSSION ITEMS
B. Progress of Business License Fee Study and Model Review
ORAL COMMUNICATIONS
ADJOURNMENT
Progress of Business License Fee Study and Model Review Page 1 of 3
FISCAL POLICY SUBCOMMITTEE AGENDA REPORT
Meeting Date: March 30, 2026
From: Carolina Yuen, Finance Director
Subject: Progress of Business License Fee Study and Model Review Recommendation
Staff recommends acceptance of this Business License Fee Study status update.
Background
During the review of the Budget for Fiscal Year 2024-25, Council directed staff to review the existing Business License Tax program to determine if methodologies for assessing fees upon the various businesses within Brisbane are the best practice and most relevant. Given that budgeted operating expenses currently exceed our budgeted revenues, staff wanted to review our revenue streams to determine if there are additional opportunities for growth or restructuring.
Discussion
Staff met with our business license program administrator, Hinderliter De Llamas & Associates (HdL), in October 2024 to discuss our current business license portfolio and a possible business license tax study to include the existing business license fee structure and methodologies, best practices and potential methods given the current and future business types allowed in Brisbane. Depending on the business type, business license fees are calculated either by gross receipts, headcount, square footage, or other specialized methodologies. Businesses pay on one type of calculation method. Because the business license fees are considered a tax, any changes in the business license fee structure must be brought before the public for a vote during a general election. The next general election available to present an initiative for a vote will be in 2026.
Staff engaged HdL in 2025 to conduct the study and review possible changes in the current business license fee structure and calculation methodologies. HdL was engaged to support the City as follows:
1. Analyze the Current Tax Registry – analyze the City’s business tax registration database to set the baseline and build a model to enable review of potential impact for any changes.
Progress of Business License Fee Study and Model Review Page 2 of 3
2. Fee Analysis and Comparative Study – from data compiled from the Registry Analysis, HdL to compare to other source data including State and nine other selected cities
3. Modified Tax Structure Options – as a result of the findings of the Comparative Study, HdL to provide the City with several options for tax structure changes to include:
a. An analysis of how the taxes paid by the hypothetical businesses would change for each model.
b. An analysis of how the effective tax rate would be changed for various sizes of businesses in the City.
c. An analysis of the model’s impact on locally owned and small businesses with the City.
d. Visualization of the proposed tax rates in the models compared to other tax rates, such as sales tax.
e. Analysis of the percentage of revenues from the top 100 businesses pre- and post- change, for the various options provided
4. Additional Support will include:
a. Various meetings to review the model and deliverables with City Staff, Council Subcommittee and City Council.
b. HdL proposes the City conduct polling with the business community for potential initiative language for November 2026 ballot. HdL will offer technical assistance post-polling to provide responses raised by community stakeholders, including the business community, and assist with Community Meetings. c. Identify top businesses the City may want to contact to discuss potential impact on their businesses.
d. Review and work with City Attorney to draft new ordinance language supporting chosen model.
e. Provide reasonable support to City or ballot consultant the City engages to understand the models in preparation of polling and ballot initiative.
Key Milestones Achieved So Far
The City held its Kick Off Meeting on October 9, 2025. Since then, the agencies selected for comparisons were as follows:
• Deep Dive Comparisons: Emeryville, San Bruno, and South San Francisco • High-Level Comparisons: Burlingame, Hayward, Richmond, San Carlos, Sausalito, and Tracy
City staff met with HdL to review models in January and updated in March.
Upcoming Actions
The subcommittee to review today and unless another session is warranted, a recommendation by the subcommittee to be available for Council by April. This allows timing for polling and
Progress of Business License Fee Study and Model Review Page 3 of 3 community engagement in the Spring. The target is to have the ballot and ordinance language prepared, presented and finalized in June in time for the November 2026 Election.
Staff recommends acceptance of this Business License Fee Study status update.
Attachments:
A. City of Brisbane – First Draft Report V2
___________________________________ ___________________________________ Carolina Yuen, Finance Director Jeremy Dennis, City Manager
City of Brisbane
Business License Tax
Tax Study
Presented By
Attachment A
The Basis of the Tax
Five Key Components of A Business License Tax
1. The taxable activity. In the City of Brisbane, the taxable activity is “professions, trades, occupations and all and every kind of calling carried on for profit or livelihood."
2. The measure of the taxable activity. Once we know what is taxed, we must measure how much of that taxable activity is occurring. Some cities may measure the number of employees. A more modern trend is to measure the gross receipts.
3. The rate. Given a certain amount of taxable activity, a rate is applied to determine how much tax is owed.
4. The classification. Cities will often group certain kinds of businesses together and apply different tax rates to each group. For example, a city might want to charge restaurants a lower rate than commercial rentals.
5. The results. Since we are concerned with the revenue-generating aspect of the business license, when we refer to the “results” of the tax, we mean the revenue generated for the City.
Where is the City now?
Business License Registry Review
4-Year Tax Revenue Trend Based on the License Period in HdL Database $585,750
$662,381
$708,242 $717,408
$222,212
$251,283 $268,681 $263,131
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
FY2021-22 FY2022-23 FY2023-24 FY2024-25
Business License and Capitol Improvement Business License *Data is limited to what is available in the HdL Database. **The Business license tax for fiscal years 2022 – 2024 were estimated based on the percentage tax in fiscal year 2025
Business License Registry Review
Business License Counts Based on the License Period
428 424 417 394
536 559
649
600
0 200
400
600
800
1,000
1,200
FY2021-22 FY2022-23 FY2023-24 FY2024-25
Inside Businesses Outside Businesses
*Data is limited to what is available in the HdL Database
Business License Registry Review
Business Count By Rate Types
Rate Types Count of
Business Primary Tax Type Min/Max
GENERAL GROSS RECEIPTS 351 Gross Receipts $50 / $52,443.98 SPECIALTY CONTRACTOR (GROSS RECEIPTS) 218 Gross Receipts $50 / $52,443.98 GENERAL CONTRACTORS (GROSS RECEIPTS) 215 Gross Receipts $50 / $52,443.98 RENTAL OF COMMERCIAL PROPERTY 50 Gross Receipts $50 / $52,443.98 ADMINISTRATIVE HEADQUARTERS 37 Gross Receipts $50 / $52,443.98 SPECIALTY CONTRACTORS (QUARTERLY) 25 Gross Receipts $50 / $52,443.98 GENERAL CONTRACTORS (QUARTERLY) 23 Gross Receipts $50 / $52,443.98 DELIVERY BY VEHICLE 20 Flat Fee Amount $30
WAREHOUSING FACILITIES (STORAGE OF
RETAIL/WHSLE) 16 Gross Receipts/Employee $50 / $52,443.98 MANUFACTURING FACILITIES 15 Gross Receipts/Employee $50 / $52,443.98 RENTAL OF RESIDENTIAL PROPERTY 12 Gross Receipts $50 / $52,443.98 STORAGE FACILITIES 4 Gross Receipts/Employee $50 / $52,443.98 ALL OTHER RATE TYPES (6) 8 Varied Rates based on
Classification Varied
TOTAL 994 Varied Rates based on Classification Varied
Business License Registry Review
Total Share of Tax Revenue Generated by Rate Type
GENERAL GROSS RECEIPTS
49%
ADMINISTRATIVE
HEADQUARTERS
15%
WAREHOUSING FACILITIES
(STORAGE OF RETAIL/WHSLE)
11%
GENERAL CONTRACTORS
(GROSS RECEIPTS)
10%
OUTDOOR ADVERTISEMENT
GREATER THAN 20' X 60'
6%
SPECIALTY CONTRACTOR
(GROSS RECEIPTS)
5%
RENTAL OF COMMERCIAL
PROPERTY
2%
MANUFACTURING FACILITIES
1%
ALL OTHER TYPES (10)
1%
Business License Registry Review
Top 100 Businesses Compared to the City
Top 100
89.97%
All Other
Businesses
10.03%
Top 100 - Percent of
Total Taxes Charged
Top 100
95.42%
All Other
Businesses
4.58%
Top 100 - Percent of
Total Reported Gross Receipts
The top 100 businesses account for 95% of the City’s reported gross receipts and 90% of the total tax assessed.
Jurisdiction Comparison:
Basic Overview
Jurisdiction Comparison
Demographic and Economic Statistics by Location
Location Population* Business Count Business Tax
Revenue**
Revenue Per
Capita
Revenue Per
Business
Ordinance
Last Modified Tax Basis Cap Presence?(Y/N)
Emeryville 12,732 2,600 $10,076,975 $791.47 $3,875.76 2006 Gross Receipts Y Sausalito 7,021 2,000 $2,611,974 $372.02 $1,305.99 2018 Gross Receipts N Richmond 114,106 5,200 $16,208,720 $142.05 $3,117.06 2025 Gross Receipts N South San Francisco 63,123 6,500 $3,831,306 $60.70 $589.43 2024 Per Employee N Brisbane* 4,577 983 $251,283 $54.90 $255.63 1983 Gross Receipts Y San Bruno 41,327 4,200 $2,219,479 $53.71 $528.45 2018 Gross Receipts N San Carlos 28,862 4,300 $1,334,055 $46.22 $310.25 2001 Per Employee N Burlingame 29,910 8,400 $937,580 $31.35 $111.62 2022 Gross Receipts Y Hayward 155,675 12,300 $3,287,310 $21.12 $267.26 1978 Per Employee Gross Receipts N
Tracy 98,010 4,700 $739,774 $7.55 $157.40 2024 Gross Receipts Y *Population Data is from the United States Census
**Business Tax Revenue is collected from the State Controllers Office Data – FY2023 ***The FY 2023 business license tax for Brisbane was estimated using the percentage-based tax rate adopted for FY 2025
Business License Revenue Comparison
5-Year Revenue Trend (in millions)
$0.00
$0.10
$0.20
$0.30
$0.40
$0.50
$0.60
$0.70
2019 2020 2021 2022 2023
Brisbane
$0.0
$1.5
$3.0
$4.5
$6.0
2019 2020 2021 2022 2023
South San Francisco
$0.0
$2.5
$5.0
$7.5
$10.0
2019 2020 2021 2022 2023
Emeryville
$0.0
$0.6
$1.2
$1.8
$2.4
2019 2020 2021 2022 2023
San Bruno
$0.0
$0.3
$0.6
$0.9
$1.2
2019 2020 2021 2022 2023
Burlingame
$0.0
$1.0
$2.0
$3.0
$4.0
2019 2020 2021 2022 2023
Hayward
$0.0
$0.3
$0.6
$0.9
$1.2
2019 2020 2021 2022 2023
Tracy
$0.0
$0.4
$0.8
$1.2
$1.6
2019 2020 2021 2022 2023
San Carlos
$0.0
$0.6
$1.2
$1.8
$2.4
2019 2020 2021 2022 2023
Sausalito
*Revenue is based on state-reported revenue.
$0.0
$5.0
$10.0
$15.0
$20.0
2019 2020 2021 2022 2023
Richmond
Jurisdiction Comparison:
Detailed Analysis
Jurisdictions for
Detailed Analysis
• Brisbane
• Emeryville
• San Bruno
• South San Francisco
Business Scenario Business Type Gross Receipts Employees Brisbane South San Francisco San Bruno Emeryville Consulting Firm
Professional
Services
(Management
Consulting)
$1,800,000 12 $400 $3,300 $1,370 $1,800
R&D/Biotech* Professional
(Laboratory) $20,000,000 300 $8,800 $8,250 $8,080 $20,000 Sit-down Restaurant Restaurant (Food
Service) $2,200,000 28 $540 $1,275 $1,590 $2,200
Medical Laboratory Laboratory $6,000,000 35 $1,100 $9,625 $3,460 $6,000 Commercial
Landlord
Rental Of
Commercial Real
Property
(75k Sqft)
$1,200,000 2 $350 $0 $800 $4,200
Electrical
Contractor Contractor $5,000,000 30 $950 $9,000 $3,130 $5,000 General Contractor Contractor $30,000,000 40 $16,300 $54,000 $11,380 $30,000 Supermarket Grocer (Retail) $9,500,000 80 $1,275 $3,615 $4,615 $9,500 Business Scenarios – Estimated Revenue
*Cost of Operations Used instead of Gross Receipts
Models
Model 1 Simple Percentage Increase
Model Structure:
• Simple Increase by a flat percentage.
• Option 1 is set at a 20% increase
• Option 2 is set at a 40% increase
Pros:
• Easy to implement
• Increased Revenues
Cons:
• No improvement in fairness or equity
• Doesn’t simplify the tax structure
• Ignores new business models
Model 1 Simple Percentage Increase
Revenue Impacts
FPO
Number of Businesses FY 2025
Charges
Option 1
20% Increase
Option 2
40% Increase
994 $263,000 $313,000 $355,000
Increased
Revenues $50,000 $92,000
Model 2 Single Gross Receipts Rate Models
Model Structure:
• One gross receipts rate for all businesses.
• Small flat-rate tax.
• Exempt business definition remains unchanged.
Pros:
• Easy for businesses to understand
• Boosts revenue for city services
• Same rate for all = more equitable
• Low base rate supports microenterprises
Cons:
• Doesn’t adjust for business type or other local tax
contributions
Model 2 Single Gross Receipts Rate
Number of
Businesses
Total Taxable
Gross Receipts
(in millions) FY 2025 Charges
Option 1:
Tax Amount
$0.75/thousand
Option 1:
Tax Amount
$0.75/thousand
(Capped)
994 $2,570 $263,000 $1,390,000 $1,015,000
Increased Revenue $1,127,000 $752,000
Tax Basis Taxable Gross Receipts
Flat Rate $25 Flat Rate
(Up to $25,000 Gross Receipts)
Gross Receipts Tax + $0.75 per thousand dollars of Gross Receipts * This is based on the City’s current Cap
Model 2 Single Gross Receipts Rate
Number of
Businesses
Total Taxable
Gross Receipts
(in millions) FY 2025 Charges
Option 2:
Tax Amount
$1.50/thousand
Option 2:
Tax Amount
$1.50/thousand
(Capped)
994 $2,570 $263,000 $2,745,000 $1,620,000
Increased Revenue $2,482,000 $1,357,000
Tax Basis Taxable Gross Receipts
Flat Rate $25 Flat Rate
(Up to $25,000 Gross Receipts)
Gross Receipts Tax + $1.50 per thousand dollars of Gross Receipts * This is based on the City’s current Cap
Model 3 Variable Gross Receipts Models
Model Structure:
• Variable gross receipts rate for businesses based on business type • Small flat-rate tax
• Model removes the special or specific categories in the current code in favor of five base categories and an exempt category.
Pros:
• Only five categories = easier to navigate
• Boosts revenue potential
• More equitable: accounts for varying
contributions to revenue base
• Low base rate supports microenterprises
Cons:
• Definitions have the potential to be too broad
• Multi-type businesses may need multiple licenses
• Potential for perceived favoritism or penalty in rate design
Model 3 Variable Gross Receipts Models
*These categories are roughly defined in Appendix
Categories* Flat Rate
Option 1:
Rates Per Thousand
Option 2:
Rates Per Thousand
Contractor
$25 Flat Rate
Up to $25,000 Gross
Receipts
$1.00 $1.50
General/Retail $0.50 $0.75
Professional $1.50 $2.00
Property Rental $1.50 $2.00
Services $1.00 $1.50
Exempt $0.00 $0.00 $0.00
Rate Structure
Model 3 Variable Gross Receipts Models
Business Type Number of
Businesses
Est. Taxable Gross
Receipts
(in millions)
FY 2025 Charges
Variable Gross
Receipts Option 1
Est. Revenue
Variable Gross
Receipts Option 1
Est. Revenue (Capped)
Contractor 464 $217 $106,000 $218,000 $218,000
General/Retail 143 $1,279 $57,000 $289,000 $264,000
Professional 96 $248 $23,000 $371,000 $292,000
Property Rental 66 $41 $12,000 $60,000 $60,000
Services 217 $786 $65,000 $767,000 $334,000
Exempt 8 $0 $0 $0 $0
Totals 994 $2,570 $263,000 $1,706,000 $1,168,000
Increased Revenue $1,443,000 $905,000
* This is based on the City’s current Cap
Model 3 Variable Gross Receipts Models
Business Type Number of
Businesses
Est. Taxable Gross
Receipts
(in millions)
FY 2025 Charges
Variable Gross
Receipts Option 2
Est. Revenue
Variable Gross
Receipts Option 2
Est. Revenue (Capped)
Contractor 464 $217 $106,000 $322,000 $322,000
General/Retail 143 $1,279 $57,000 $428,000 $352,000
Professional 96 $248 $23,000 $494,000 $347,000
Property Rental 66 $41 $12,000 $80,000 $80,000
Services 217 $786 $65,000 $1,147,000 $396,000
Exempt 8 $0 $0 $0 $0
Totals 994 $2,570 $263,000 $2,471,000 $1,497,000
Increased Revenue $2,208,000 $1,234,000
* This is based on the City’s current Cap
Tax Assessed Comparison for the
Top 100 Businesses by Gross Receipts
FY 2025
Charges
Simple
Percentage
Increase (20%)
Simple
Percentage
Increase (40%)
Single Gross
Receipt Rate
($0.75)
Single Gross
Receipt Rate
($1.50)
Capped Single
Gross Receipt
Rate ($0.75)
Capped Single
Gross Receipt
Rate ($1.50)
Total
Projected
Revenue
$263,000 $313,000 $355,000 $1,389,000 $2,745,000 $1,015,000 $1,620,000 Top 100
Projected
Revenue
$182,000 $216,000 $242,000 $1,134,000 $2,257,000 $767,000 $1,199,000 Top 100
Percentage of
Revenue
70% 70% 70% 80% 80% 75% 75%
Top 100
Additional
Revenue
$34,000 $60,000 $952,000 $2,075,000 $586,000 $1,018,000
Tax Assessed Comparison for the
Top 100 Businesses by Gross Receipts
FY 2025
Charges
Simple
Percentage
Increase (20%)
Simple
Percentage
Increase (40%)
Variable Gross
Receipt Rate
Option 1
Variable Gross
Receipt Rate
Option 2
Capped
Variable Gross
Receipt Rate
Option 1
Capped
Variable Gross
Receipt Rate
Option 2
Total
Projected
Revenue
$263,000 $313,000 $355,000 $1,706,000 $2,471,000 $1,168,000 $1,497,000 Top 100
Projected
Revenue
$182,000 $216,000 $242,000 $1,440,000 $2,092,000 $889,000 $1,113,000 Top 100
Percentage of
Revenue
70% 70% 70% 85% 85% 75% 75%
Top 100
Additional
Revenue
$34,000 $60,000 $1,258,000 $1,910,000 $708,000 $932,000
Small, Medium, Large Analysis Assessed by Gross
Receipts
Number of
Businesses FY 2025 Charges
Simple
Percentage
Increase (20%)
Simple
Percentage
Increase (40%)
Single Gross
Receipt Rate
($0.75)
Single Gross
Receipt Rate
($1.50)
Capped Single
Gross Receipt
Rate ($0.75)
Capped Single
Gross Receipt
Rate ($1.50)
Micro Business
($0 - $25K) 242 $12,000 $15,000 $17,000 $6,000 $6,000 $6,000 $6,000 Small Business
($25K - $75K) 253 $15,000 $17,000 $20,000 $10,000 $14,000 $10,000 $14,000 Medium Business
($75K - $300K) 257 $25,000 $30,000 $35,000 $32,000 $58,000 $32,000 $58,000 Large Business
(above $300K) 242 $211,000 $251,000 $283,000 $1,341,000 $2,667,000 $966,000 $1,543,000 Total 994 $263,000 $313,000 $355,000 $1,390,000 $2,745,000 $1,015,000 $1,620,000
Small, Medium, Large Analysis Assessed by Gross
Receipts
Number of
Businesses FY 2025 Charges
Simple
Percentage
Increase (20%)
Simple
Percentage
Increase (40%)
Variable Gross
Receipt Rate
Option 1
Variable Gross
Receipt Rate
Option 2
Capped Variable
Gross Receipt
Rate Option 1
Capped Variable
Gross Receipt
Rate Option 2
Micro Business
($0 - $25K) 242 $12,000 $15,000 $17,000 $6,000 $6,000 $6,000 $6,000 Small Business
($25K - $75K) 253 $15,000 $17,000 $20,000 $12,000 $14,000 $12,000 $14,000 Medium Business
($75K - $300K) 257 $25,000 $30,000 $35,000 $40,000 $56,000 $40,000 $56,000 Large Business
(above $300K) 242 $211,000 $251,000 $283,000 $1,648,000 $2,395,000 $1,110,000 $1,421,000 Total 994 $263,000 $313,000 $355,000 $1,705,000 $2,471,000 $1,168,000 $1,497,000
Business Scenarios – Select Models and
Comparisons (Model 1 – Part 1 of 2)
Business Scenario Business Type Gross Receipts Employees Brisbane
(FY 2025
Charges)
Simple Percentage
Increase Option 1
Simple Percentage
Increase Option 2 South San Francisco San Bruno Emeryville Consulting Firm
Professional
Services
(Management
Consulting)
$1,800,00012
$400
$480 $560 $3,300 $1,370 $1,800
R&D/Biotech* Professional
(Laboratory) $20,000,000
300 (30
partners) $8,800 $10,560 $12,320 $8,250 $8,080 $20,000
Sit-down
Restaurant
Restaurant (Food
Service)
$2,200,00028
$540
$648 $756 $1,275 $1,590 $2,200
Medical
Laboratory* Laboratory
$6,000,00035
$1,100
$1,320 $1,540 $9,625 $3,460 $6,000
Commercial
Landlord
Rental Of
Commercial Real
Property
(75k Sqft)
$1,200,0002
$350
$420 $490 $218 $800 $4,200
Total $11,190 $13,428 $15,666 $22,668 $15,300 $34,200
*Cost of Operations Used instead of Gross Receipts
Business Scenarios – Select Models and
Comparisons (Model 1 – Part 2 of 2)
Business Scenario Business Type Gross Receipts Employees Brisbane
(FY 2025
Charges)
Simple Percentage
Increase Option 1
Simple Percentage
Increase Option 2 South San Francisco San Bruno Emeryville Electrical
Contractor
Contractor$5,000,00030
$950
$1,140 $1,330 $9,000 $3,130 $5,000
General ContractorContractor$30,000,00040
$16,300
$19,560 $22,820 $54,000 $11,380 $30,000
SupermarketGrocer (Retail)$9,500,00080
$1,275
$1,530 $1,785 $3,615 $4,615 $9,500
Total $18,525 $22,230 $25,935 $66,615 $19,125 $44,500
*Cost of Operations Used instead of Gross Receipts
Business Scenarios – Select Models and
Comparisons (Model 2 – Part 1 of 2)
Business Scenario Business Type Gross Receipts Employees Brisbane
(FY 2025
Charges)
Single Gross Receipts
Option 1
Single Gross Receipts
Option 2 South San Francisco San Bruno Emeryville
Consulting Firm
Professional
Services
(Management
Consulting)
$1,800,00012
$400
$1,356 $2,688 $3,300 $1,370 $1,800
R&D/Biotech* Professional
(Laboratory) $20,000,000
300 (30
partners) $8,800 $15,006 $29,988 $8,250 $8,080 $20,000
Sit-down
Restaurant
Restaurant (Food
Service)
$2,200,00028
$540
$1,656 $3,288 $1,275 $1,590 $2,200
Medical
Laboratory* Laboratory
$6,000,00035
$1,100
$4,506 $8,988 $9,625 $3,460 $6,000
Commercial
Landlord
Rental Of
Commercial Real
Property
(75k Sqft)
$1,200,0002
$350
$906 $1,788 $218 $800 $4,200
Total $11,190 $23,431 $46,738 $22,668 $15,300 $34,200
*Cost of Operations Used instead of Gross Receipts
Business Scenarios – Select Models and
Comparisons (Model 2 – Part 2 of 2)
Business Scenario Business Type Gross Receipts Employees Brisbane
(FY 2025
Charges)
Single Gross Receipts
Option 1
Single Gross Receipts
Option 2 South San Francisco San Bruno Emeryville
Electrical
Contractor
Contractor$5,000,00030
$950
$3,756 $7,488 $9,000 $3,130 $5,000
General ContractorContractor$30,000,00040
$16,300
$22,506 $44,988 $54,000 $11,380 $30,000
SupermarketGrocer (Retail)$9,500,00080
$1,275
$7,131 $14,238 $3,615 $4,615 $9,500
Total $18,525 $33,394 $66,713 $66,615 $19,125 $44,500
*Cost of Operations Used instead of Gross Receipts
Business Scenarios – Select Models and
Comparisons (Model 3 – Part 1 of 2)
Business Scenario Business Type Gross Receipts Employees Brisbane
(FY 2025
Charges)
Variable Gross
Receipts
Option 1
Variable Gross
Receipts
Option 2
South San Francisco San Bruno Emeryville
Consulting Firm
Professional
Services
(Management
Consulting)
$1,800,00012
$400
$2,688 $3,575 $3,300 $1,370 $1,800
R&D/Biotech* Professional
(Laboratory) $20,000,000
300 (30
partners) $8,800 $29,988 $39,975 $8,250 $8,080 $20,000
Sit-down
Restaurant
Restaurant (Food
Service)
$2,200,00028
$540
$1,113 $1,656 $1,275 $1,590 $2,200
Medical
Laboratory* Laboratory
$6,000,00035
$1,100
$8,988 $11,975 $9,625 $3,460 $6,000
Commercial
Landlord
Rental Of
Commercial Real
Property
(75k Sqft)
$1,200,0002
$350
$1,788 $2,375 $218 $800 $4,200
Total $11,190 $44,563 $59,556 $22,668 $15,300 $34,200
*Cost of Operations Used instead of Gross Receipts
Business Scenarios – Select Models and
Comparisons (Model 3 – Part 2 of 2)
Business Scenario Business Type Gross Receipts Employees Brisbane
(FY 2025
Charges )
Variable Gross
Receipts
Option 1
Variable Gross
Receipts
Option 2
South San Francisco San Bruno Emeryville
Electrical
Contractor
Contractor$5,000,00030
$950
$5,000 $7,488 $9,000 $3,130 $5,000
General ContractorContractor$30,000,00040
$16,300
$30,000 $44,988 $54,000 $11,380 $30,000
SupermarketGrocer (Retail)$9,500,00080
$1,275
$4,763 $7,131 $3,615 $4,615 $9,500
Total $18,525 $39,763 $59,606 $66,615 $19,125 $44,500
*Cost of Operations Used instead of Gross Receipts
Questions?
Appendix A – Category Definitions
In Model 3, we use five basic business categories along with an exempt category. These are five basic structures that are common across municipalities. The definitions below are general and not meant to be the complete definitions that would appear in a municipal code.
Contractors: These are persons or firms that are carrying on the business of a contractor, subcontractor, or builder, particularly the construction or repair of any buildings. Examples include but are not limited to construction, plumbing, HVAC, etc.
General Commerce/Retail: These are retailers, restaurateurs, and other general businesses. All these businesses are likely to contribute to your tax base in other ways (i.e., sales tax) and often have lower profit margins.
Property Rental: Although listed separately, this category includes any business that leases, rents, or provides use of real property to another individual or entity for compensation. Examples include, but are not limited to, commercial leasing, residential rental, parcel leasing, hoteliers, etc. The city could also include language and rates for taxing short-term rentals in this category.
Services: This sector offers services that require minimal to no higher education or training. It is also the default category for any business that is not explicitly defined in one of the other five categories. Examples include, but are not limited to, hair stylists, gardeners, nail salons, etc.
Professional and Advanced: These businesses offer services that require rigorous training through higher education or vocational institutions that certify the complete acquisition of skills and the ability to provide such professional services. This also includes businesses that can be considered "Advanced Services," such as those in the research and development and scientific fields. Examples include, but are not limited to, a doctor’s office, a law office, a consulting firm, etc.
Business Scenarios – Tax Structure
Business Scenario Business Type Gross Receipts Employees Brisbane South San Francisco San Bruno Emeryville Consulting Firm Professional Services
(Management Consulting) $1,800,000 12
General Business:
Tiered Gross Receipts
From $50 to $52,443.98
Professional:
$275 + $275 per additional
partner or associate
General Business:
Tiered Gross Receipts Tax
From $75 to $110
+ $5.25 - $1.65 per $5K
(>$100K)
General Business:
Gross Receipts Rate
Gross Receipts x 0.1%
Minimum $25
Maximum: $450,997.99
R&D/Biotech* Professional
(Laboratory) $20,000,000 300
General Business:
Tiered Gross Receipts
(as above)
Professional:
$275 + $275 per additional
partner or associate
General Business:
Tiered Gross Receipts
(as above)
General Business:
Gross Receipts Rate
(as above)
Sit-down Restaurant Restaurant (Food Service) $2,200,000 28 General Business:
Tiered Gross Receipts
(as above)
General Business:
Tiered Employee
$150 + $30 per employee < 9
+ $45 per employee < 99
+ $55 per employee > 99
General Business:
Tiered Gross Receipts
(as above)
General Business:
Gross Receipts Rate
(as above)
Medical Laboratory Laboratory $6,000,000 35
General Business:
Tiered Gross Receipts
(as above)
Professional:
$275 + $275 per additional
partner or associate
General Business:
Tiered Gross Receipts
(as above)
General Business:
Gross Receipts Rate
(as above)
Commercial Landlord
Rental Of Commercial
Real Property
(75k Sqft)
$1,200,000 2
General Business:
Tiered Gross Receipts
(as above)
General Business:
Tiered Employee
(as above)
Commercial Fee:
$50 Base +
$10 per 1,000 Sq ft
Commercial Property Rental:
Gross Receipts x 0.35%
Electrical Contractor Contractor $5,000,000 30
General Business:
Tiered Gross Receipts
(as above)
Contractor:
Work Valuation x 0.18%
Contractor:
Non-Resident: $75
Resident: General Business
Contractor:
$200 or Gross Receipts x 0.1%
General Contractor Contractor $30,000,000 40
General Business:
Tiered Gross Receipts
(as above)
Contractor:
Work Valuation x 0.18%
Contractor:
Non-Resident: $75
Resident: General Business
Contractor:
$200 or Gross Receipts x 0.1%
Supermarket Grocer (Retail) $9,500,000 80
General Business:
Tiered Gross Receipts
(as above)
General Business:
Tiered Employee
(as above)
General Business:
Tiered Gross Receipts
(as above)
General Business:
Gross Receipts Rate
(as above)
*Cost of Operations Used instead of Gross Receipts Page 42 of 43 Business Class \
Jurisdiction Brisbane South San Francisco San Bruno Emeryville Contractors Tiered Gross Receipts
From $50 to $52,443.98
$1.80 per thousand
of Construction Value on Permit
$75 per year (Non-resident
contractors or businesses without
a fixed place of business)
Greater of $200 per Year
or $1/$1,000
of gross receipts
Maximum: $450,997.99
General Business / Retail Tiered Gross Receipts
From $50 to $52,443.98
$150 + Per Employee Rate
+ $30 per employee < 9
+ $45 per employee < 99
+ $55 per employee > 99
Tiered Gross Receipts Tax
From $75 to $110
+ $5.25 - $1.65 per $5K (>$100K)
$1 per thousand
of gross receipts
Minimum $25
Maximum: $450,997.99
Manufacturing /
Warehouse
Greater of
A. Tiered Gross Receipts
From $50 to $50768.62
Or
B. Tiered Employee Rate
From $18 to $924
+ $2.25 per person above 200
$150 + Per Employee Rate
+ $30 per employee < 9
+ $45 per employee < 99
+ $55 per employee > 99
Tiered Sq Ft From $150 - $850
+$7.50 per employee
+$5.00 per employee > 10
+$4.00 per employee > 25
+ $3.00 per employee >50
$1 per thousand
of gross receipts
Minimum $25
Maximum: $450,997.99
Professionals Tiered Gross Receipts
From $50 to $52,443.98
$275
+ $275 per additional partner or
associate
Tiered Gross Receipts Tax
From $75 to $110
+ $5.25 - $1.65 per $5K (>$100K)
$1 per thousand
of gross receipts
Minimum $25
Maximum: $450,997.99
Rental – Commercial Tiered Gross Receipts
From $50 to $52,443.98
150 + Per Employee Rate
+ $30 per employee < 9
+ $45 per employee < 99
+ $55 per employee > 99
$50 base fee + $10 per 1,000 sq.
$3.50 per thousand
of gross receipts
Minimum $25
Maximum: $450,997.99
Rental – Residential Tiered Gross Receipts
From $50 to $52,443.98
$150 base tax + $10.00 per
unit/rooms (Short-term)
$50 per unit (Long-Term Rentals)
$50 base fee + $1 per room (>3
room)
$1 per thousand
of gross receipts
Minimum $25
Maximum: $450,997.99
Services Tiered Gross Receipts
From $50 to $52,443.98
$150 + GB Per Employee Rate
+ $30 per employee < 9
+ $45 per employee < 99
+ $55 per employee > 99
Tiered Gross Receipts Tax
From $75 to $110
+ $5.25 - $1.65 per $5K (>$100K)
$1 per thousand
of gross receipts
Minimum $25
Maximum: $450,997.99
Detailed Comparison Analysis
Jurisdictions Rate Calculations