# Upland (local, San Bernardino County)

URL: https://www.californiapeople.org/local/upland

- title: Upland
- type: city
- jurisdiction: City of Upland
- region: West Valley

## Key findings
- **Measure M** rewrites Upland's 1994 business license tax. The top bill rises from **$864 to $28,000** a year, and revenue nearly triples, from about **$1.19M to $3.3M**. Most small businesses would pay less; 9 businesses would hit the new cap. [^1][^2]
- It's the city's **fourth attempt at new revenue since 2022**. Sales tax increases failed in 2022 and 2024, and a 2024 business-license version was pulled after an outcry. [^2]
- The city projects a **$5.7M structural deficit** in FY27, plans to spend $8.5M of reserves over two years, and reports **$241M in unfunded street and sidewalk repairs**. [^1][^2]
- **All three council seats are uncontested.** James Breitling (District 2), Carlos A. Garcia (District 3) and Rudy Zuniga (District 4) are the only qualified candidates. [^1]

## Measure M: Business license tax overhaul
**What it does:** Replaces the flat schedule (now $54 to $864) with a tax on gross receipts over $100,000: retail 0.065%, service and professional 0.125%, contractors 0.15%, rentals 0.2%, plus **$50 per self-storage unit**. Businesses under $100,000 pay a flat **$75**. The cap is $28,000. Rates start Jan 1, 2028, with a lower rate in 2027. **No end date.** Revenue goes to the general fund. [^1]

**Track record**
| Year | Revenue attempt | Result |
|---|---|---|
| 1994 | Current business license schedule | Still in place; $1.19M a year |
| 2022 | Sales tax increase | Failed |
| 2024 | Business license overhaul (cap $29,500 plus up to 5% a year) | Pulled from the ballot after objections |
| 2024 | Sales tax increase (Measure N, 1 cent) | Failed, 34.8% yes [^3] |
| **2026** | **Measure M** | $3.3M a year projected |
[^2][^1]

**Money and conflicts:** Placed on the ballot 5–0 on Aug 3, 2026. All five council members signed the Yes argument. The No argument comes from Upland Residents for Good Government, which blames council management and cites a council pay raise and the hiring of a third city manager in a short span. Of 5,993 businesses, the city says about 3,296 would pay less. Manufacturing, warehousing and agriculture aren't separate categories. [^2]

**Does it solve a lasting problem?** It fixes a real fairness issue: today a tiny business can pay a large share of what the biggest retailer pays. But the extra $2.1M covers only about a third of the projected $5.7M gap, so more cuts or taxes are still likely. Gross-receipts taxes also tend to show up in consumer prices.

## Council District 2
### James Breitling (incumbent)
- Unopposed. Voted to put Measure M on the ballot. [^1]

## Council District 3
### Carlos A. Garcia (incumbent)
- Unopposed. Voted to put Measure M on the ballot. [^1]

## Council District 4
### Rudy Zuniga (incumbent)
- Unopposed. Voted to put Measure M on the ballot. [^1]

## Sources
[^1]: County Counsel, Measure M impartial analysis. https://uploads.rov.sbcounty.gov/ROV/Elections/2026/1103/Measures/CityofUpland/IA_Upland.pdf
[^2]: SB County Sentinel, Upland business license reset (Aug 2026). https://sbcsentinel.com/2026/08/upland-council-using-ballot-in-business-license-reset-attempt/
[^3]: CaliforniaCityFinance, Nov 2024 local measure results. https://www.californiacityfinance.com/Votes2411final.pdf
[^4]: City of Upland, Nov 3 2026 election. https://www.uplandca.gov/city_clerk/elections_voter_services/november_3_2026_general_election.php
[^5]: SB County Sentinel, arguments on Measure M (Aug 2026). https://sbcsentinel.com/2026/08/arguments-for-against-upland-measure-m/