Opposition Paper: National City Gross Receipts Tax

*This measure has not been advanced to the November 2026 ballot. This analysis is purely informative and has been published to provide background on National City’s fiscal status, and an assessment of gross receipts taxes in general*

The Association OPPOSES National City’s tax measure as there are major concerns about (1) the structural defects of gross receipts taxation—taxing revenue rather than profit, tax pyramiding, and disproportionate harm to low-margin businesses and start-ups; (2) National City’s already-high aggregate tax burden, and (3) the measure’s failure to meet the Association’s criteria or publish a revenue and sustainability analysis