San Francisco Prop C (2018)
Voters approved a gross receipts tax on businesses earning over $50 million, raising an estimated $300 million a year for homeless services. Salesforce CEO Marc Benioff championed it; the Chamber of Commerce opposed it.
The Chamber sued, arguing a two-thirds vote was needed; a lower court agreed in 2020, but the state appeals court reversed in 2022, upholding the measure.
Revenue now funds mental health, housing, and street sanitation. The fight set a precedent that corporate taxes in San Francisco face litigation.
Shows San Francisco voters will back corporate taxes for services, and that such measures face legal hurdles. The Overpaid CEO Act faces a similar political and legal path.
