Measure F: Municipal Code Amendment

In plain language

Measure F would change how the City of Chino taxes businesses. It would replace parts of the current business license tax with a tax based on gross receipts. Gross receipts are the money a business takes in. A YES vote sets this new tax. Businesses taking in $75,000 or less would pay $25. Larger businesses would pay a rate on receipts above $75,000. The rate depends on the type of business. The money would go to the general fund. It could be used for any lawful city purpose, such as police and 911 response. The City Council could lower or end the tax. It could not raise rates above these limits without a vote of the people. A NO vote means the new tax is not adopted.

Fiscal impact

Businesses with $75,000 or less in receipts would pay $25. Above $75,000, the top rates per $1,000 of receipts would be: $0.60 for general/retail; $1.00 for contractors and services; $1.50 for professional and real property/rental businesses. The ballot question estimates about $4,800,000 a year until ended by voters.

Impartial analysis

CHINO BUSINESS LICENSE TAX MEASURE CITY ATTORNEY’S IMPARTIAL ANALYSIS Measure __ was placed on the ballot by the Chino City Council. If approved by a majority of voters voting on the measure, it would adopt an ordinance adding Chapter 3.44 to the Chino Municipal Code and repealing related existing business license tax provisions. The City currently imposes a business license tax on businesses operating in the City. The measure would replace portions of the existing business license tax structure with a gross receipts -based tax. The tax would apply to gross receipts attributable to business activity conducted in the City. For businesses with $75,000 or less in gross receipts, the tax would be $25. For gross receipts above $75,000, the measure would impose the following maximum tax rates on gross receipts above $75,000: General/retail businesses: $0.60 per $1,000 Contractors: $1.00 per $1,000 Services: $1.00 per $1,000 Professional/advanced businesses: $1.50 per $1,000 Real property/rental businesses: $1.50 per $1,000 The measure would authorize the City to administer, collect, and enforce the business license tax, including through rules, procedures, audits, determinations, penalties, interest, refund procedures, and collection remedies, as provided in the ordinance. The City Council could adopt implementing rules and make amendments to administer the ordinance, clarify procedures, correct errors, conform the ordinance to law, or reduce, suspend, or repeal the tax. The City Council could not, without further voter approval, increase any tax rate above the voter -approved maximum rate, expand the tax to persons or activities not subject to the tax, or otherwise increase the tax in a manner requiring voter approval. The measure is a general tax. Revenue from the tax would be deposited into the City’s General Fund and could be used for any lawful municipal purpose. The measure states that revenue may be used for general City services, including police and 911 emergency response, streets, public area safety and cleanliness, protecting local drinking water sources, and other general City services. The measure does not legally restrict the use of revenues to those purposes. If the measure is approved, the ordinance would be considered adopted when the City Council declares the election results and would become operative on the date specified in the ordinance. If the measure is not approved by a majority of voters voting on it, the ordinance would not be adopted and would have no force or effect. A “Yes” vote is a vote to approve the business license tax ordinance. A “No” vote is a vote against approving the business license tax ordinance. 01225.0007 2176110.1 1 The above statement is an impartial analysis of the Measure. If you desire a copy of the ordinance or measure, please call the elections official's office (City Clerk) at [phone number omitted] and a copy will be mailed at no cost to you. s/Fred Galante, City Attorney City of Chino Dated: August 7, 2026 01225.0007 2176110.1 2

Official ballot arguments

Filed for the official voter guide by each side, printed as submitted.

The official arguments will appear here once both sides’ arguments are on file.