BUSINESS LICENSE TAX MODERNIZATION PLAN
Flat Tax GR Rate Flat Tax GR Rate Flat Tax GR Rate Flat Tax GR Rate Flat Tax GR Rate $313 0.280% $100 0.260% $100 0.250% $150 0.240% $150 0.225% Qty. of
Businesses
Under Amt % Gross Receipts
Current BLT
Payment
Current %
of Gross
Receipts
BLT
Payment
% of Gross
Receipts
BLT
Payment
% of Gross
Receipts
BLT
Payment
% of Gross
Receipts
BLT
Payment
% of Gross
Receipts
2305 43.9% $100,000 $313 0.31% $100 0.10% $100 0.10% $150 0.15% $150 0.150% 2312 44.1% $500,000 $1,457 0.29% $1,140 0.23% $1,100 0.22% $1,110 0.22% $1,050 0.210% 248 4.7% $1,000,000 $2,857 0.29% $2,440 0.24% $2,350 0.24% $2,310 0.23% $2,175 0.218% 250 4.8% $3,000,000 $8,457 0.28% $7,640 0.25% $7,350 0.25% $7,110 0.24% $6,675 0.223% 41 0.8% $4,500,000 $12,156 0.27% $11,540 0.26% $11,100 0.25% $10,710 0.24% $10,050 0.223% 8 0.2% $5,000,000 $12,156 0.24% $12,840 0.26% $12,350 0.25% $11,910 0.24% $11,175 0.224% 36 0.7% $7,500,000 $12,156 0.16% $19,340 0.26% $18,600 0.25% $17,910 0.24% $16,800 0.224% 7 0.1% $10,000,000 $12,156 0.12% $25,840 0.26% $24,850 0.25% $23,910 0.24% $22,425 0.224% 12 0.2% $15,000,000 $12,156 0.08% $38,840 0.26% $37,350 0.25% $35,910 0.24% $33,675 0.225% 7 0.1% $20,000,000 $12,156 0.06% $51,840 0.26% $49,850 0.25% $47,910 0.24% $44,925 0.225% 4 0.1% $25,000,000 $12,156 0.05% $64,840 0.26% $62,350 0.25% $59,910 0.24% $56,175 0.225% 3 0.1% $30,000,000 $12,156 0.04% $77,840 0.26% $74,850 0.25% $71,910 0.24% $67,425 0.225% 2 0.0% $40,000,000 $12,156 0.03% $100,000 0.25% $99,850 0.25% $95,910 0.24% $89,925 0.225% 2 0.0% $50,000,000 $12,156 0.02% $100,000 0.20% $100,000 0.20% $100,000 0.20% $100,000 0.200% 4 0.1% $75,000,000 $12,156 0.02% $100,000 0.13% $100,000 0.13% $100,000 0.13% $100,000 0.133% 4 0.1% $100,000,000 $12,156 0.01% $100,000 0.10% $100,000 0.10% $100,000 0.10% $100,000 0.100% 5245 100.0%
$12,156 $100,000 $100,000 $100,000 $100,000
$816,630 $636,252 $713,625 $443,059
23% 23% 32% 30%
2% 2% 2% 2%
75% 75% 66% 68%
$12,156 $75,000 $75,000 $75,000 $75,000
$540,747 $367,127 $449,445 $184,443
$275,883 $269,125 $264,180 $258,616
15 12 12 12
Less Revenue if CAP reduced
# of Businesses Impacted by $75K CAP
Maximum Tax (CAP)
Estimated Increased City Revenue
ALTERNATIVE TAX MODEL OPTIONS
% of Businesses with Increase
No Change (Exempt)
% of Businesses with Decrease
CURRENT
$100,000 CAP SCENARIOS
MODEL 3 OPTION A OPTION B OPTION C
$75,000 CAP SCENARIOS
Maximum Tax (CAP)
Estimated Increased City Revenue
City of Manhattan Beach - July 2026