RESOLUTION NO. 2026-049
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO,
CALIFORNIA, ORDERING THE SUBMISSION TO THE QUALIFIED ELECTORS OF THE CITY OF A GENERAL TAX MEASURE ADDING CHAPTER 5.03 TO THE CHINO MUNICIPAL CODE MODERNIZING THE CITY’S BUSINESS
LICENSE TAX AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026 ; SETTING RULES FOR FILING WRITTEN
ARGUMENTS, IMPARTIAL ANALYSIS, REBUTTALS, AND PUBLIC
EXAMINATION; AND DIRECTING RELATED ACTIONS
WHEREAS, a General Election on Tuesday, November 3, 2026 has been called by Resolution No. 2026-035, adopted by the City Council on June 2, 2026; and WHEREAS, the City of Chino (“City”) currently imposes a business license tax on persons conducting business in the City pursuant to Chapter 5.04 of the Chino Municipal Code; and WHEREAS, the City Council desires to submit to the qualified voters of the City a measure that, if approved, would repeal conflicting provisions of the City’s existing business license tax structure in Chapter 5.04 of the Chino Municipal Code and add Chapter 5.03 to the Municipal Code to establish a more modern and equitable business license tax based on gross receipts attributable to business activity conducted in the City, with maximum rates based on business type and a reduced $25 tax for the first $75,000 or less in gross receipts; and WHEREAS, the proposed measure is a general tax measure because the revenues would be deposited in the City’s General Fund and available for unrestricted general governmental purposes, including but not limited to , police and 911 response, streets, public area safety and cleanliness, protecting local drinking water sources, and other general City services; and WHEREAS, Article XIII C, section 2(b) of the California Constitution provides that no local government may impose, extend, or increase a general tax unless and until that tax is submitted to the electorate and approved by a majority vote, and further requires that the election be consolidated with a regularly scheduled general election for members of the governing body, except in cases of emergency declared by unanimous vote; and
WHEREAS, Government Code sections 53723 and 53724, Elections Code section 9222, and other applicable law authorize the City Council to submit the proposed general tax measure and ordinance to the voters of the City; and
WHEREAS, pursuant to Government Code section 53724, the measure must be proposed by ordinance or resolution of the legislative body and the ordinance or resolution must include the type and rate of tax to be levied, the method of collection, and the date upon which the election shall be held; and
WHEREAS, the proposed ordinance adding Chapter 5.03 of the Chino Municipal Code is attached to this Resolution as Exhibit A and incorporated herein by reference (the “Ordinance”); and WHEREAS, the City Council desires to authorize the preparation and filing of ballot arguments, an impartial analysis, rebuttal arguments, and related election materials in accordance with the Elections Code and the deadlines established by the applicable county elections official; and WHEREAS, the City Council has considered the Ordinance, the proposed ballot question, the requirements of the California Constitution, Government Code, Elections Code, and all other applicable law.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CHINO, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:
SECTION 1. Recitals.
The foregoing recitals are true and correct and are incorporated herein as findings and as an operative part of this Resolution.
SECTION 2. Approval of Ordinance for Submission to Voters.
The City Council hereby approves the form of the Ordinance attached as Exhibit A for submission to the qualified voters of the City. The Ordinance shall be deemed adopted and shall become effective only if approved by a majority of the voters (50% + 1) voting on the measure at the election and after certification of the election results by the City Council, as provided in the Ordinance and applicable law.
SECTION 3. Calling of Election.
Pursuant to Elections Code section 9222, Government Code sections 53723 and 53724, Article XIII C of the California Constitution, and all other applicable law, the City Council hereby calls and orders an election to be held in the City of Chino on Tuesday, November 3, 2026, for the purpose of submitting to the qualified voters of the City the general tax measure described in this Resolution.
SECTION 4. Ballot Question.
That the City Council, pursuant to its right and authority, does order submitted to the voters at the General Municipal Election the following question:
Without taxing residents, and to support general city services such as 911/police response; protect local drinking water sources; retain/attract local businesses; shall the measure be adopted to reform City of Chino’s outdated business license ordinance wi th rates of $0.60 - $1.50 per $1,000 of gross receipts for larger businesses based on business category; and only $25 for smaller businesses (under $75,000), generating approximately $4,800,000 annually until ended by voters; with audits, spending disclosure, funds locally controlled? YES
NO
The City Clerk, in consultation with the City Attorney and the applicable county elections official, is authorized to make non-substantive changes to the ballot question and related materials as may be required to conform to applicable law, formatting requirements, or directions from the county elections official.
SECTION 5. Full Text of Measure; Availability to Voters.
Pursuant to Elections Code section 9223 and other applicable law, the City Clerk, as the City’s elections official, is hereby directed to cause the full text of the ordinance submitted to the voters by this Resolution to be printed or otherwise made available to voters as required by law. The City Clerk is authorized to provide the full text of the ordinance for inclusion in the voter information guide or ballot materials, or, if permitted by the County elections official and applicable law, to provide notice in the voter information guide that the full text of the ordinance is available without cost upon request from the City Clerk, on the City’s website, and at the City Clerk’s office.
The City Clerk is further authorized and directed to publish, post, or cause to be published or posted any notice, synopsis, full text, or other election materials required by the Elections Code or by the County elections official in connection with the measure.
SECTION 6. Nature of Tax; Majority Approval Required.
The measure is a general tax measure. The proceeds of the business license tax imposed by the Ordinance shall be deposited into the City’s General Fund and may be used for any lawful general governmental purpose. The measure shall be approved if it receives a majority of the votes cast on the measure.
SECTION 7. Tax Type, Rates, Method of Collection, and Duration.
The tax proposed by the Ordinance is a business license tax imposed on persons conducting business in the City. The tax is measured by gross receipts attributable to business activity conducted in the City, with maximum rates ranging from $0.60 to $1.50 per $1,000 of gross receipts based on business type, and with a $25 tax for businesses with $75,000 or less in gross receipts.
The tax shall be administered and collected by the City Tax Collector or the Tax Collector’s designee as provided in the Ordinance and shall continue until ended by voters.
SECTION 8. Consolidation; Request for County Election Services.
Pursuant to Elections Code sections 10002, 10400, 10403, and 10418, the City Council hereby requests that the Board of Supervisors of the County of San Bernardino consent and agree to the consolidation of the election called by this Resolution with the statewide general election to be held on Tuesday, November 3, 2026, and that the county elections official conduct the election and provide all election services necessary or appropriate for the conduct of the election. The City acknowledges that the consolidated election shall be held and conducted in the manner prescribed by Elections Code section 10418.
SECTION 9. Election Costs.
The City shall reimburse the County for the City’s share of the costs of placing the measure on the ballot, conducting the election, printing and mailing election materials, canvassing the returns, and all other services performed by the County elections official in connection with the measure, upon presentation of an invoice or other appropriate documentation.
SECTION 10. Impartial Analysis.
Pursuant to Elections Code section 9280, the City Council directs the City Clerk to transmit a copy of the measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the measure, not to exceed 500 words, showing the effect of the measure on existing law and the operation of the measure. The analysis shall include a statement indicating whether the measure was placed on the ballot by a petition signed by the requisite number of voters or by the governing body of the city. In the e vent the entire text of the measure is not printed on the ballot, nor in the voter information portion of the voter information guide, there shall be printed immediately below the impartial analysis, in no less than 10-point type, the following: “The above statement is an impartial analysis of Ordinance or Measure __. If you desire a copy of the ordinance or measure, please call the election official’s office at (insert phone number) and a copy will be mailed at no cost to you.” The impartial analysis shall be filed with the City Clerk by the deadline established by the City Clerk and the applicable county elections official.
SECTION 11. Arguments.
Pursuant to Elections Code sections 9281 through 9287, the City Council authorizes the filing of written arguments for and against the measure. Direct arguments shall not exceed 300 words and shall be filed with the City Clerk by the deadline established by the City Clerk and the applicable county elections official. If more than one argument for or against the measure is submitted, the City Clerk shall select the argument to be printed in accordance with Elections Code section 9287.
SECTION 12. City Council Argument in Favor.
The City Council hereby authorizes the Mayor to prepare, sign, and file a written argument in favor of the measure on behalf of the City Council, and to make any non- substantive revisions to such argument before filing. The City Council also authorizes the filing of such forms, declarations, and authorizations as may be required by the Elections Code or the county elections official. The City Council also authorizes the filing of such forms, declarations, and authorizations as may be required by the Elections Code or the County elections official. The City Council further authorizes the argument to include additional eligible signers, including individual voters eligible to vote on the measure and representatives of bona fide associations of citizens, provided that the argument complies with Elections Code sections 9282 and 9283 and no more than five signatures appear with the argument.
SECTION 13. Rebuttal Arguments.
Pursuant to Elections Code section 9285, the City Council hereby adopts the provisions of Elections Code section 9285 for this election and authorizes rebuttal arguments. The author or a majority of the authors of an argument relating to a city measure may prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument. A rebuttal argument may not be signed by more than five authors. The rebuttal arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers, not more than 10 days after the final date for filing direct arguments. The rebuttal arguments shall be accompanied by the Form of Statement to Be Filed By Author(s) of Argument (see Form F- 13). Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut.
SECTION 14. Public Examination.
The City Clerk shall make the measure text, impartial analysis, arguments, rebuttal arguments, and other ballot materials available for public examination in accordance with Elections Code section 9295 and other applicable law. During the applicable 10- calendar-day public examination period, any voter of the jurisdiction or the elections official may seek a writ of mandate or injunction requiring amendment or deletion of material as provided by law.
SECTION 15. Election Deadlines.
The City Clerk is authorized and directed to establish and publish deadlines for the impartial analysis, direct arguments, rebuttal arguments, public examination periods, and related materials consistent with the requirements of the Elections Code and/or the schedule established by the applicable county elections official. Based on the San Bernardino County Registrar of Voters November 3, 2026 municipal election calendar, the anticipated City deadlines are set forth in Exhibit B.
SECTION 16. Notice of Election.
The City Clerk is authorized and directed to give notice of the election for the measure in the time, form, and manner required by law, including publication of any notice fixing the deadline for submission of arguments if required or deemed appropriate.
SECTION 17. Filing and Transmittal of Resolution.
The City Clerk is authorized and directed to file a certified copy of this Resolution and all required election materials with the Board of Supervisors and the county elections official within the time required by law, including Elections Code section 10403 and the applicable county election calendar.
SECTION 18. Technical Changes.
The City Manager, City Clerk, and City Attorney are authorized to make non- substantive corrections, revisions, or modifications to the ballot question, Ordinance, election materials, and related documents as may be necessary or advisable to comply with the Elections Code, the California Constitution, the Government Code, or requirements of the county elections official, provided that such changes do not materially alter the substance of the measure.
SECTION 19. Canvass and Certification.
The county elections official is authorized to canvass the returns of the election. The City Council shall meet to declare the results of the election and certify the election results as required by law.
SECTION 20. Severability.
If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect any other provision or application of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable.
SECTION 21. Effective Date.
This Resolution shall take effect immediately upon its adoption.
PASSED, APPROVED, AND ADOPTED this 21st day of JULY, 2026. ____________________________________
Eunice M. Ulloa, Mayor
ATTEST
____________________________________
Natalie Gonzaga, City Clerk
APPROVED AS TO FORM:
____________________________________
City Attorney
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) §.
CITY OF CHINO )
I, NATALIE GONZAGA, City Clerk of the City of Chino, do hereby certify that the foregoing Resolution was duly adopted by the City Council at a regular meeting held on the 21st day of July, 2026 by the following votes:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
NATALIE GONZAGA, CITY CLERK
EXHIBIT A – To Resolution No. 2026-049
ORDINANCE NO. 2026-011
AN ORDINANCE OF THE CITY OF CHINO, CALIFORNIA, SUBMITTED TO THE
VOTERS BY THE CITY COUNCIL PURSUANT TO ELECTIONS CODE SECTION 9222, ADDING CHAPTER 5.03 TO THE CHINO MUNICIPAL CODE RELATING TO MODERNIZING CITY’S BUSINESS LICENSE TAX, AND PROVIDING THAT THE
ORDINANCE SHALL TAKE EFFECT ONLY IF APPROVED BY A MAJORITY OF
THE VOTERS VOTING ON THE MEASURE AT THE MUNICIPAL ELECTION HELD ON NOVEMBER 3, 2026
ORDINANCE NO. 2026-011
AN ORDINANCE OF THE CITY OF CHINO, CALIFORNIA, SUBMITTED TO THE
VOTERS BY THE CITY COUNCIL PURSUANT TO ELECTIONS CODE
SECTION 9222, ADDING CHAPTER 5.03 TO THE CHINO MUNICIPAL CODE RELATING TO MODERNIZING CITY’S BUSINESS LICENSE TAX, AND
PROVIDING THAT THE ORDINANCE SHALL TAKE EFFECT ONLY IF
APPROVED BY A MAJORITY OF THE VOTERS VOTING ON THE MEASURE AT THE MUNICIPAL ELECTION HELD ON NOVEMBER 3, 2026
WHEREAS, the City of Chino is authorized under California Constitution article XI, section 7 and Government Code section 37101 to license businesses for revenue and regulation and to impose a business license tax on lawful businesses transacted within the City; and WHEREAS, Government Code section 37101 authorizes the City to fix the amount of the license tax on businesses transacted within the City and to provide for the collection of the tax by suit or otherwise; and
WHEREAS, California Constitution article XIII C requires voter approval for the imposition, extension, or increase of a local general tax; and
WHEREAS, Elections Code section 9222 authorizes the City Council, without a petition, to submit to the voters a proposition for the enactment, amendment, or repeal of an ordinance; and
WHEREAS, the City of Chino is committed to maintaining safe neighborhoods, a strong and diverse local economy, well -maintained infrastructure, and municipal services that support residents and businesses throughout the community; and
WHEREAS, Chino Municipal Code Chapter 5.04 establishes the City’s existing business licensing and business license tax requirements; and
WHEREAS, substantial portions of the City’s current business license tax structure were established nearly 40 years ago and no longer fully reflect the size, diversity, revenue, and operational characteristics of businesses currently operating in Chino; and WHEREAS, Chino has experienced substantial commercial, industrial, warehouse, logistics, retail, and employment growth since the existing business license tax structure was established; and
WHEREAS, the existing tax structure may result in smaller and locally owned businesses paying a greater proportional share of the business license tax than larger businesses with substantially greater gross receipts and business activity; and WHEREAS, the City Council desires to establish a more modern and equitable business license tax structure that more closely aligns the amount paid with the size and level of business activity conducted within the City; and
WHEREAS, the proposed ordinance would replace or revise the existing business license tax classifications and establish rates based primarily on gross receipts, together with specified minimum taxes, reduced rates, exemptions, and other provisions intended to lim it the impact on qualifying small businesses; and
WHEREAS, businesses operating within Chino rely upon and benefit from municipal services and infrastructure, including police protection, 911 emergency response, crime prevention, traffic enforcement, code compliance, streets, truck routes, public rights-of-way, and clean and safe commercial and industrial areas; and
WHEREAS, the City’s significant commercial, warehouse, and logistics sectors create additional demands for police patrols, traffic enforcement, investigative services, road maintenance, infrastructure improvements, and other municipal services; and WHEREAS, commercial burglary, organized retail theft, cargo theft, and other crimes affecting businesses and supply chains require specialized law enforcement resources, proactive patrols, investigations, regional coordination, and partnerships with the business community; and WHEREAS, maintaining safe business districts and industrial areas helps protect employees, customers, inventory, cargo, business operations, jobs, and the overall local economy; and
WHEREAS, the costs of providing police protection, emergency response, street and infrastructure maintenance, code compliance, and other essential municipal services have increased due to inflation, labor costs, equipment costs, construction costs, and increasing service demands; and
WHEREAS, aging streets, sidewalks, public facilities, truck routes, and other infrastructure require ongoing maintenance and timely repair to avoid more extensive and costly deterioration in the future; and
WHEREAS, based upon preliminary financial analysis, the proposed business license tax modernization is estimated to generate approximately $5.9 million annually, although the actual amount collected may vary based upon business activity, economic conditions, exemptions, enforcement, and other factors; and
WHEREAS, the proposed tax would apply to persons and entities conducting business within the City and would not impose a tax based solely upon residency, homeownership, tenancy, or ownership of residential property; and
WHEREAS, revenues generated by the measure would be deposited into the City’s General Fund and would be available for general municipal purposes, including, but not limited to:
1. Maintaining police staffing, patrols, investigations, and emergency response;
2. Preventing and addressing commercial burglary, organized retail theft, cargo theft, and other crimes;
3. Maintaining 911 emergency response capabilities;
4. Keeping commercial districts, industrial areas, neighborhoods, parks, and public areas safe and clean;
5. Repairing and maintaining streets, truck routes, sidewalks, and other public infrastructure;
6. Supporting code compliance, traffic enforcement, and business protection programs; and
7. Maintaining other essential City services; and
WHEREAS, the proposed ordinance would require appropriate fiscal accountability protections, including independent annual financial audits, public reporting, and consideration of revenues and expenditures through the City’s publicly noticed annual budget process; and WHEREAS, all proceeds collected under the measure would be collected for the benefit of the City of Chino and administered by the City in accordance with the ordinance, the City’s annual budget, and applicable law; and
WHEREAS, the proposed ordinance would establish business license tax rates based on business type and gross receipts attributable to business activity conducted in the City; and WHEREAS, the proposed ordinance would provide a reduced tax amount for the first $75,000 or less in gross receipts, as set forth in the proposed ordinance; and WHEREAS, the business license tax proposed by this Ordinance is a general tax within the meaning of California Constitution article XIII C because the revenues would be available for general governmental purposes and would not be legally restricted to any specific purpose; and WHEREAS, by separate resolution, the City Council has called a municipal election and submitted this Ordinance to the voters pursuant to Elections Code section 9222; and WHEREAS, all legal prerequisites to the submission of this Ordinance to the voters have occurred.
NOW, THEREFORE, THE PEOPLE OF THE CITY OF CHINO DO ORDAIN AS FOLLOWS:
SECTION 1. Recitals.
The foregoing recitals are true and correct and are incorporated into this Ordinance by this reference.
SECTION 2. Purpose and Intent.
The purpose and intent of this Ordinance is to add Chapter 5.03 to the Chino Municipal Code relating to the City’s reformed business license tax structure, establish business license tax rates based on business type and gross receipts attributable to business activity conducted within the City, provide a reduced tax amount for the first $75,000 or less in gross receipts, and generate revenue for general City services. The addition of Chapter 5.03 will repeal the inconsistent business license tax amounts i n Chapter 5.04 to the extent such provisions remain in the Municipal Code upon enactment of this Ordinance.
SECTION 3. General Tax; Deposit of Proceeds.
The business license tax imposed by this Ordinance is a general tax within the meaning of California Constitution article XIII C. All proceeds of the tax shall be deposited into the City’s General Fund and may be used for any lawful municipal purpose. Nothing in this Ordinance shall be construed to restrict the use of tax proceeds to any specific purpose or to create a special tax.
SECTION 4. Amendments to the Chino Municipal Code.
Chapter 5.03 is hereby added to the Chino Municipal Code to read as set forth in Exhibit A hereto and by this reference incorporated herein.
SECTION 5. Voter Approval; Effective and Operative Dates.
This Ordinance shall take effect only if approved by a majority of the voters voting on the measure at the municipal election held on November 3, 2026.
If approved by the voters, this Ordinance shall be considered adopted on the date the City Council declares the results of the election and shall go into effect ten (10) days thereafter pursuant to Elections Code section 9217, or on such other date as provided by law.
The business license tax imposed by this Ordinance shall become operative on January 1, 2027, unless a different operative date is required by law.
If this Ordinance is not approved by a majority of the voters voting on the measure, this Ordinance shall not be adopted and shall have no force or effect.
SECTION 6. Council Authority to Implement, Administer, and Amend.
The City Council may, by ordinance or resolution, adopt rules, regulations, policies, procedures, and administrative measures necessary or desirable to implement, administer, and enforce this Ordinance, provided that no such action shall increase the rate of any tax above the maximum rate approved by the voters, expand the tax to apply to persons or activities not otherwise subject to the tax, or otherwise constitute an increase in the tax requiring voter approval under California Constitution article XIII C.
The City Council may amend this Ordinance without further voter approval to the extent permitted by law, including amendments to improve administration, clarify procedures, correct errors, conform the Ordinance to applicable law, or reduce, suspend, or repeal the tax. The City Council may not increase the tax above the maximum voter-approved rates without voter approval.
SECTION 7. Severability.
If any section, subsection, sentence, clause, phrase, provision, or part of this Ordinance, or its application to any person or circumstance, is held invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance or its application to other persons or circumstances.
The voters of the City of Chino declare that they would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, provision, and part thereof, regardless of whether any one or more sections, subsections, sentences, clauses, phrases, provisions, or parts are declared invalid or unconstitutional.
SECTION 8. Publication and Certification.
If this Ordinance is approved by a majority of the voters voting on the measure, the City Clerk shall certify to the passage and adoption of this Ordinance upon the City Council’s declaration of the election results and shall cause this Ordinance to be published or posted in the manner required by law.
SECTION 9. Execution.
This Ordinance was submitted to the voters of the City of Chino by the City Council pursuant to Elections Code section 9222 and approved by the voters at the municipal election held on November 3, 2026.
The City Council declared the results of the election by Resolution No. ______ on ____________, 2026.
PASSED, APPROVED, AND ADOPTED by the voters of the City of Chino at the municipal election held on November 3, 2026.
APPROVED
___________________________________
Eunice M. Ulloa, Mayor
ATTEST
____________________________________
Natalie Gonzaga, City Clerk
EXHIBIT A
The following Chapter 5.03 is hereby added to the Chino Municipal Code to read in its entirety as set forth below:
Chapter 5.03 Business License Reform and Small Business Protection Measure
5.03.001 Title
The Title of this Chapter shall be known as the Business License Reform and Small Business Protection Measure of the City of Chino.
5.03.010 Definitions
“Business” means a profession, art, trade, vocation, rental, lease, enterprise, establishment, occupation, or calling, which is conducted for the purpose of earning in whole, or in part, a profit or livelihood, whether or not a profit or livelihood is actually earned, whether paid in money, goods, labor, or otherwise, and whether or not the business has a fixed place of business in the city
“Collector” or “Tax Collector” means the City’s Finance Director or his or her designee charged with the administration of the business license code, including but not limited to any agents used by the Tax Collector.
“Gross receipts” means the total amount of compensation actually received or receivable from all sales and the total amount of compensation actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares, or merchandise. Included in “gross receipts” are all receipts, cash, credits, and property of any kind or nature, without any deduction for the cost of property sold, materials, labor, service, interest, losses, or other expenses whatsoever. (a) Where the gross receipts are less than the cost of maintaining the operations of the Licensee, then the Licensee shall be deemed to produce gross receipts in an amount at least equal to the cost of operations plus 10% of the costs of operations. The “cost of operations” means the cost of maintaining the operations of the business and includes, but is not limited to, rent, utilities, depreciation, salaries, wages, fixed charges, and other expenses.
(b) The following are excluded from “gross receipts”:
(1) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
(2) Receipts of refundable deposits, except that such deposits when forfeited and taken as income of the Licensee are not excluded.
(3) Amounts collected for others where the Licensee is acting as an agent or trustee to the extent that such amounts are paid to those for whom they are collected, provided the agent or trustee has furnished the Tax Collector with the names and addresses of the others and the amounts paid to them. The exclusion does not apply to any fees, percentages, or other payments retained by the agent or trustee. (4) Transactions between a partnership and its partners when the partnership itself has obtained a business license and paid business license tax under this Article.
“Licensee” means a person required to obtain a business license under this article. “Person” means any individual, firm, company, corporation, limited liability company, partnership, limited partnership, limited liability partnership, association, joint venture, trust, business trust, estate, receiver, trustee, executor, administrator, assignee, syndicate, club, society, organization, or any other group or combination acting as a unit, whether organized for profit or not for profit, and includes the plural as well as the singular.
5.03.020 Obligation to Obtain a Business License and to Pay Business License Tax (a) It is unlawful for any person, either for themselves or for any other person, to conduct in the city any business without a current and valid business license from the city and without paying the business license tax, if any, required by this article. Even if a business does not owe business license tax, it must obtain a valid business license. If a business is conducted within the city, whether authorized or not, it must pay the business license tax. As noted below, payment of that tax is not evidence of authorization to conduct the business. (b) A business license is evidence only of the fact that the business license tax was paid based on the business activity as reported to the city.
(c) A business license is not permission to carry on a business at any place within the city where conducting such business is prohibited or fails to comply with the city’s zoning, planning, building, and business regulation. The issuance of any license or the payment of a license tax under the provisions of this chapter, and its acceptance by the city, shall not entitle the licensee to conduct any business at any location in violation of any provision of this code or other ordinance of the city relative to zoning, nor to conduct any business for which a permit is required by any provisions of this code or other ordinance of the city or for which a license is required by any statute or law.
(d) Neither the payment of business license tax nor the possession of a business license authorizes the doing of any act which the person paying the business license tax or holding a business license would not otherwise be entitled to do. (e) The Business Licenses issued under the authority of Chapter 5.03 of this Code are receipts of payment of the business taxes levied on the privilege of carrying on or engaging in a business, profession or occupation under the City's taxing power. The Business Licenses are not regulatory licenses issued under the City's police power. Provisions of a regulatory nature contained in Chapter 5.03 of this Code are placed in Chapter 5.03 as a matter of convenience only. Although a separate regulatory Business License is not issued, such provisions are imposed as conditions of an additional regulatory license imposed under the City's police power to regulate businesses, occupations, professions, trades, or callings in order to protect the public health, morals, safety and welfare.
5.03.030 Branch Establishments
A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location.
5.03.050 Constitutional savings/ Severability clause
If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The city council of this city declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional.
5.03.060 Classifications
The Tax Collector shall determine the license classification for each business in the City. The examples listed with each definition are for illustrative purposes. The Tax Collector has the right to make the final determination of the applicable classification for a business.
The groups are defined as follows:
Category A: “General/Retail”: These are persons or firms carrying on the business of retail sales, restaurants, wholesale trade, manufacturing, service stations, or similar general business activities.
Category A includes, but is not limited to, the following types of businesses:
Retail Store,
Restaurant,
Wholesaler,
Manufacturer,
Service Station,
Convenience Store,
Grocery Store,
Warehouses
Category B: “Professional and Advanced”: These are persons or firms carrying on businesses that provide services requiring rigorous training through higher education, vocational institutions, certification, licensing, or specialized professional skill. This category also includes advanced services, including businesses in research and development, scientific, technical, and similar fields.
Category B includes, but is not limited to, the following types of businesses:
Doctor’s Office,
Law Office,
Consulting Firm,
Accounting Firm,
Engineering Firm,
Architectural Firm,
Software Development,
Research and Development,
Scientific Services,
Technical Services,
Financial Advisory Services,
Medical Office,
Dental Office.
Category C: “Real Property and Rental Activities”: These are persons or firms carrying on the business of leasing, renting, or otherwise providing the use of real property to another person for compensation.
Category C includes, but is not limited to, the following types of businesses:
Commercial Leasing,
Residential Rental,
Parcel Leasing,
Hotelier,
Apartment Rental,
Office Space Rental.
Category D: “Services”: These are persons or firms carrying on service-based businesses that generally require minimal to no higher education, formal training, certification, or professional licensing.
Category D also serves as the default category for any business that is not specifically classified under another category in this section.
Category D includes, but is not limited to the following types of business:
Administration Office,
Advertising - Agency,
Advertising - Billboards or reader boards,
Ambulance - Emergency,
Artist & Designer,
Automotive - Carwashes & Detailing,
Beauty Parlor and Salons
Dry Cleaning
Security and Patrol
Land Developers and Brokers
Category E: “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.
Category E includes, but is not limited to, the following types of businesses:
Contractor - Electrical,
Contractor - General,
Contractor - HVAC,
Contractor - Landscape,
Contractor - Masonry,
Contractor - Plumbing,
Contractor - Roofing,
Contractor - Signs,
Contractor - Specialized
5.03.070 Rates
(a) A licensee must pay a business license tax for each tax year based on gross receipts derived from business activity in the city.
(b) If those gross receipts are $75,000 or less, the licensee must pay a flat business license tax of $25. (c)If the gross receipts are greater than $75,000, then the gross receipts tax is calculated as follows:
(1) Take the total gross receipts and subtract $75,000. (2) The remaining gross receipts are multiplied by the rate in the applicable category (or categories) set forth in the rate table below.
(3) Add $25 to the sum in step b to account for the first $75,000 in gross receipts. (4) By way of illustration the formula would be:
((Gross receipts - $75,000)/1000)* the decimal rate)+$25 (5) The rates in the Rate Table are expressed as a decimal rate (i.e. $0.60) for each thousand dollars of the licensee’s total gross receipts derived from business conducted in the city for the previous tax year, except when a licensee did not operate in the city for the entirety of the previous tax year, in which case the tax is measured by the licensee’s gross receipts derived from business conducted in the city for the current tax year. The rate applied is the maximum rate unless lowered by appropriate Council action.
Cat. A: General/Retail $0.60 per thousand dollars
Cat B: Professional and
Advanced $1.50 per thousand dollars
Cat. C: Real Property and
Rental Activities $1.50 per thousand dollars
Cat. D: Services $1.00 per thousand dollars
Cat. E: Contractor $1.00 per thousand dollars
Exempt $0
(c) If a licensee conducts a single integrated business with two or more parts, each of which could each fall within different business categories, the city may, at its discretion, tax each part under the applicable category, provided the business’s gross receipts can be reasonably allocated between the parts. If the Tax Collector determines that the gross receipts cannot be reasonably allocated between the different parts of the business, then the entire business shall be taxed at the highest rate applicable to any of the business’s parts.
5.03.080 Exemptions from Tax
Any business exempt by the laws of the United States or the laws of the State of California from the tax imposed by this article is not required to pay the tax imposed by Section 5.03.060, or this Chapter in general, but is required to demonstrate the business is exempt and to obtain a license.
No business license tax measured by the licensee’s income or gross receipts, shall apply to any nonprofit organization that is exempted from taxes by Chapter 4 (commencing with Section 23701) of Part 11 of Division 2 of the Revenue and Taxation Code or Subchapter F (commencing with Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, or the successor of either, or to any minister, clergyperson, Christian Science practitioner, rabbi, or priest of any religious organization that has been granted an exemption from federal income tax by the United States Commissioner of Internal Revenue as an organization described in Section 501(c)(3) of the Internal Revenue Code or a successor to that section.
No business license tax shall be applicable or levied on any local, state or federal governmental person.
The CASp fee (Gov. Code Section 4467) and/or other state mandated fees remain applicable to any business that is exempt from the business license tax.
5.03.090 Business License Application for a New Business When a Licensee begins operating a business in the city for the first time, the Licensee must provide the Tax Collector with the following information and any other information required by the Tax Collector:
(a) The name of the business and the address at which it will be operating. (b) The date on which the business will begin operating. (c) The nature of the business’s activities sufficient for the Tax Collector to determine or confirm the business classification and category of the business. (d) An estimate of the business’s gross receipts for the first tax year. (1) For the first tax year that a business operates in the city, it must pay tax measured by the estimate of the business’s gross receipts for the first tax year. (2) Within 30 days of the end of a business’s first tax year operating in the city, the business must provide the Tax Collector with a statement of the business’s actual gross receipts for the first tax year.
a. If the actual gross receipts for the first tax year are more than the estimated gross receipts on which the tax for the first tax year was calculated and paid, then an additional amount of tax based on the additional gross receipts will be assessed and due within 30 days of the start of the second tax year. b. If the actual gross receipts for the first tax year are less than the estimated gross receipts on which the tax for the first tax year was calculated and paid, then the excess amount of tax will be refunded to the business or applied to the business’s tax for the second tax year.
5.03.100 Business License Renewal
(a) After the first license period of operating in the city and for all subsequent license periods, a business’s business license renewal application is due on the first day of the month following the expiration of the current license period. (b) The business license renewal application must provide the following information and any other information required by the Tax Collector:
(1) The name of the business and the address at which it will be operating. (2) The nature of the business's activities sufficient for the Tax Collector to determine or confirm the business classification and category of the business. (3) The business's gross receipts for the previous tax year unless a renewing business did not operate for the entirety of the previous tax year, in which case it must provide an estimate of the business's gross receipts for the current tax year, pay tax based on that estimate, and comply with subdivision (c) below.
(c) For a business’s first renewal, If a business pays tax based on an estimate of gross receipts for the applicable license period, the business must, within thirty (30) days after the expiration of that license period, provide the Tax Collector with a statement of the business’s actual gross receipts, together with supporting records, for the license period for which an estimate was used to calculate the tax.
(1) If the actual gross receipts for the license period are more than the estimated gross receipts on which the tax was calculated and paid, then the business must pay the additional amount of tax based on the additional gross receipts within thirty (30) days after the expiration of the license period.
(2) If the actual gross receipts for the tax year are less than the estimated gross receipts on which the tax was calculated and paid, then the excess amount of tax will be refunded to the business or applied to the business's tax for the current tax year.
By way of illustration, and without limiting the foregoing language in this section, a business that applies to start its business on February 14, 2027, will be assigned an initial start date at the beginning of the next quarter, April 1, 2027, and would, if all other requirements are met, receive a license that is current from April 1, 2027 through March, 31, 2028.
5.03.110 Timing (cycle)
(a) When a Licensee first begins operating a business in the city, the tax imposed by this article is due 30 days after the first day of business operation in the city and is delinquent 60 days after the first day of business operation if not paid.
(b) After the first tax year of operation and for all subsequent tax years, the tax is due 30 days after the first day of the tax year and is delinquent 60 days after the first day of the tax year if not paid.
5.03.120 Nontransferable
No license issued pursuant to this chapter shall be transferable
5.03.130 Delinquent Taxes (Penalties and Interest)
(a) The business license tax in this chapter shall be due and payable and a penalty of ten percent shall be added to each license remaining unpaid thirty days after it becomes due. On the first day of each month thereafter that such tax remains unpaid, an addi tional penalty of ten percent of such unpaid tax shall be added; provided, that the maximum penalty amount shall not exceed an amount equal to 100% of the amount of the original license tax. (b) The city shall collect, in addition to the penalty due, any costs incurred by the necessity to file suit for collection in the courts.
(c) In order to promote the licensing of all businesses within the city, the city council may, by resolution, establish amnesty periods during which persons or entities conducting business within the city may apply for a current business license, and be absolv ed from the obligation of paying business license taxes which are delinquent in excess of one year and any penalties. (d) A Licensee may apply to the Tax Collector for a reduction or waiver of any accrued penalties or interest, and the Tax Collector may reduce or waive any accrued penalties or interest upon a finding of good cause.
5.03.140 Administrative Procedure to Assess or Correct Tax If the Tax Collector determines that a Licensee has incorrectly reported any information to the city or has not paid all or any of the tax, penalties, or interest that are due, the Tax Collector may, using any information available to the Tax Collector, issue an Initial Determination stating what the Tax Collector believes to be the correct information and, if new or additional tax, penalties, or interest are due, how much tax, penalties, or interest are due. The Initial Determination must be served on the Licensee either personally or by U.S. mail to the most recent address for the Licensee in the Tax Collector’s records. If a notice is sent by U.S. mail, it will be deemed given five (5) business days after it is deposited in the mail, properly addressed to the receiving party and with first-class postage prepaid. If a notice is delivered by hand or overnight courier, it will be deemed given on the date of delivery (a) A Licensee affected by an Initial Determination may within 15 days of service of an Initial Determination contest the Initial Determination and request a hearing before the Tax Collector by filing with the Tax Collector a written request for a hearing. The further accrual of penalties and interest shall be tolled upon the filing of a request for a hearing. If a Licensee does not contest an Initial Determination and request a hearing with the Tax Collector within 15 days of service of the Initial Determination, the Initial Determination is final and cannot be appealed.
(b) If a Licensee timely contests an Initial Determination and requests a hearing, the Tax Collector must set a hearing within 30 days of the filing of the request for a hearing or as soon thereafter as reasonably practical. Notice of the hearing must be served on the Licensee either personally or by U.S. mail to the most recent address for the Licensee in the Tax Collector’s records.
(c) At the hearing the Licensee may present evidence and argument regarding the Initial Determination to show why the Initial Determination is incorrect and to show what the determination of the Tax Collector should be. Within 60 day after the close of the hearing or as soon thereafter as reasonably practical, the Tax Collector must serve a Final Determination, setting forth the Tax Collector’s determination of the facts and issues that were the subject of the Initial Determination. The Final Determination must be served on the Licensee either personally or by U.S. mail to the most recent address for the Licensee in the Tax Collector’s records. Unless an appeal of a Final Determination is filed under (5.03.180), any penalties or interest tolled under subdivision (b) of this section will resume accruing 10 days after the service of the Final Determination.
5.03.150 Administrative Rule
The Tax Collector may make such rules and regulations as are not inconsistent with the provisions of this Chapter of the Municipal Code as are necessary or desirable to aid in the enforcement and administration of the provisions of said Chapter. When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business tax imposed by this Chapter cannot be enforced without there being an apportionment according to the amount of business done within the City, the Tax Collector may make such rules and regulations for the apportionment of the taxes as are necessary or desirable to overcome the constitutional objections. Such rules, regulations, and apportionment thereunder shall be approved by the City Attorney prior to becoming effective.
5.03.160 Application – Confidential
It is unlawful for the Tax Collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:
(a) The disclosure to, or the examination of records and equipment by, another City official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed under this chapter; (b) The disclosure of information to, or the examination of records by, Federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena; (c) The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business license tax liability of the particular taxpayers to the City;
(d) The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the Tax Collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;
(e) The disclosure of the names and business addresses of persons to whom licenses have been issued, and the general type or nature of their business; (f) The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business license taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for business license taxes, or when acting upon any other matter; and
(g) The disclosure of general statistics regarding taxes collected or business done in the City. (h) Any disclosure required pursuant to the California Public Records Act or other applicable law.
5.03.170 Interstate Commerce
None of the business taxes provided for by this article shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the State.
If the holder of or applicant for a business tax certificate (the taxable person) believes that the business tax places an undue burden upon interstate commerce or would be violative of such constitutional clauses, the taxable person may apply to the Tax Collector for an adjustment of the tax (the apportionment application). The taxable person may make an apportionment application within six months after payment of the prescribed business tax. The taxable person shall, by sworn statement and supporting testimony, show its method of business, its cost of operations for all locations within the City, and such other information as the Tax Collector may deem necessary to determine the extent, if any, of such undue burden on interstate commerce or other violation of constitutional protection.
The Tax Collector shall then conduct an investigation, which may include but is not limited to inspecting the taxable entities books and records and other tax filings, and, after having first obtained the written approval of the city attorney, shall fix as the business tax for the taxable person an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed.
In fixing the amount of the business tax, the Tax Collector shall take the cost of operations plus 10% for the locations in the City as the minimum amount owed in tax (absent extraordinary evidence to the contrary).
5.03.180 Appeal
(a) A person disputing any tax, penalty, interest, or other amount, including but not limited to any appeal under this section, must first pay the amount due and may thereafter seek a refund pursuant to the refund procedures set forth in this Chapter. The exclusive judicial remedy for any tax, penalty, interest, or other amount alleged to have been erroneously, illegally, or unconstitutionally imposed, assessed, collected, or received by the City shall be an action for refund following timely exhaustion of the administrative refund claim procedures in this Chapter. Payment of a disputed amount shall not constitute a waiver of the taxpayer’s right to pursue a timely administrative claim for refund or judicial refund action.
(b) Any person aggrieved by any decision of the Tax Collector concerning the amount of such business license taxes may appeal to the City Manager (or his or her designee) by filing a notice of appeal with the City Manager within 45 days of receipt of the decision of the Tax Collector. The City Manager shall thereupon fix a time and place for hearing within 60 days of such appeal. The City Manager shall give 30 days notice to such person of the time and place of the hearing by serving it personally or by depositing it in the United States Post Office in Chino, California, postage prepaid, addressed to such person at his last known address. The City Manager shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.
5.03.190 Records and Audits
No statements submitted by the applicant shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained may be subject to audit and verification by the Tax Collector, his deputies, or authorized employees or representatives of the City, who are authorized to examine, audit, and inspect such books and records of any Licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license tax due.
All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Tax Collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the Tax Collector to examine such records at reasonable times and places.
5.03.190.5 Timing of the Initiation of Audits
(a) To initiate an audit, the Tax Collector must provide written notice to the Licensee that is the subject of the audit of the initiation of the audit by serving the notice personally or by U.S. mail to the most recent address for the Licensee in the Tax Collector’s records. The notice must state the period of time subject to the audit.
(b) Notice of the initiation of an audit for a tax year (or years) for which an application for a business license was filed by the Licensee must be served within three years of the last day of the tax year to which the application applied.
(c) Notice of the initiation of an audit for a tax year for which an application for a business license was not filed by the Licensee , but for which the Licensee did register as a business under Chapter 5 of this code, must be served within five years of the last day of the tax year for which the application should have been filed.
(d) Notice of the initiation of an audit for a tax year for which an application for a business license was not filed by the Licensee, and for which the Licensee did not register as a business under Chapter 5 of this code, must be served within 10 years of the last day of the tax year for which the application should have been filed. (e) Upon completion of an audit, the Tax Collector may make an Initial Determination of any taxes, penalties, and interest determined to be owed and not paid for the audit period. If a Licensee subject to audit is unable or unwilling to provide sufficient records to enable the Tax Collector to verify compliance with this article, the Tax Collector is authorized to make a reasonable estimate of the amount of tax due, and the reasonable estimate shall be entitled to a rebuttable presumption of correctness.
5.03.200 Statute of Limitations-Refunds
(a) A licensee who believes that any tax, penalty, or interest has been illegally, erroneously, or mistakenly paid to, collected by, or otherwise received by the city may file a claim for a refund of the amount of tax, penalty, or interest claimed to have been improperly received by the city within one-year of the date the tax was due and payable. (b) The claim must be filed with the Tax Collector and signed under penalty of perjury by the Licensee. The claim must state:
(1) The legal and factual basis for the refund claim;
(2) The amount of tax, penalty, or interest allegedly improperly received by the city, (3) The date or dates that the improper payments were made to the city, and (4) The address of the claimant.
(c) The claim must be filed with the Tax Collector within one year of the date of the allegedly improper payment to the city.
(d) The Tax Collector must provide a written decision on the claim within 30 days of the filing of the claim by serving the decision on the claimant either personally or by U.S. mail to the address provided in the claim. Service is effective upon deposit of the response in the U.S.
Mail.
(e) A claimant may challenge the Tax Collector’s decision on a refund claim under section (5.03.140)
5.03.205 Payment Required; Exclusive Refund Remedy
Except as otherwise required by applicable law, no person may commence or maintain any action in any court to prevent or enjoin the collection of any tax, penalty, interest, or other amount imposed or assessed under this Chapter.
A person disputing any tax, penalty, interest, or other amount must first pay the amount due and may thereafter seek a refund pursuant to the refund procedures set forth in this Chapter. The exclusive judicial remedy for any tax, penalty, interest, or other amount alleged to have been erroneously, illegally, or unconstitutionally imposed, assessed, collected, or received by the City shall be an action for refund following timely exhaustion of the administrative refund claim procedures in this Chapter.
Payment of a disputed amount shall not constitute a waiver of the taxpayer’s right to pursue a timely administrative claim for refund or judicial refund action.
5.03.210 Tax Deemed Debt
The amount of any business license tax, penalty, interest, cost, or other amount imposed or required to be paid under this Chapter shall be deemed a debt owed to the City by the person required to pay the same. The City may commence an action in any court of competent jurisdiction to collect any such debt, together with applicable penalties, interest, costs of collection, and any other relief authorized by law.
5.03.220 Annual Audit and Public Disclosure
The Finance Director, or designee, shall annually report the amount of revenue received from the tax imposed by this Chapter during the prior fiscal year. The receipt and expenditure of such revenues shall be included in the City’s annual independent financial audit and disclosed to the public as part of the City’s regular budget, financial reporting, or audited financial statements.
Nothing in this section shall restrict the use of tax proceeds for any lawful general governmental purpose.
EXHIBIT B – To Resolution No. 2026-049
ELECTION DEADLINES
Election Event Deadlines Notes
Resolution placing measure
on ballot.
August 7, 2026 (E-88) Last day under County
calendar for City Clerk to file
resolution with Board of
Supervisors and Registrar of
Voters-Recorder/County
Clerk.
Assignment of Measure
Letters
August 10, 2026
Amendment or withdrawal of
measure
August 12, 2026 Last day for county elections
official to receive resolution
requesting withdrawal or
amendment of a measure.
Impartial analysis due to City
Clerk
August 10, 2026@ 5pm Last day for City Attorney to
transmit impartial analysis to
City Clerk.
Direct arguments for/against
due to City Clerk
August 10, 2026 @ Noon Last day to submit arguments;
300-word limit.
End of 10-Day public
examination period for
Arguments
August 20, 2026 10-day public examination
period for arguments.
Rebuttal arguments due to
City Clerk
August 20, 2026@ noon Last day for rebuttals; 250-
word limit.
End of 10-Day public
examination period for
Rebuttals
August 30, 2026 10-day public examination
period for rebuttals.