October 19, 2026
As Orange County voters prepare for the November 2026 election, several local ballot measures could affect business costs, tourism, taxation and land-use decisions throughout the region.
For Orange County’s business community, these measures raise important considerations around economic competitiveness, affordability and the cost of doing business. Following review, OCBC has taken positions opposing four local ballot measures that raise concerns related to business taxation, lodging costs and land-use planning.
OCBC’s positions reflect its focus on maintaining a competitive business environment, promoting responsible government and supporting policies that encourage investment and economic growth throughout Orange County.
Costa Mesa – Measure C: Fair Business License Reform and Small Business Protection — OPPOSE
Measure C would restructure Costa Mesa’s business license tax, increasing costs for certain businesses while exempting businesses with $500,000 or less in annual gross receipts from the increase. The proposed changes would bring Costa Mesa’s tax structure more in line with Santa Ana while imposing higher costs on many businesses than neighboring cities, including Irvine, Huntington Beach, Anaheim and Newport Beach.
OCBC opposes Measure C because increasing business taxes raises concerns about regional competitiveness and the cost of doing business. Higher operating costs can affect decisions about where businesses locate, expand and invest, particularly as employers continue to navigate affordability pressures.
Maintaining a competitive tax structure is important to attracting and retaining employers, supporting business investment and encouraging economic growth throughout Orange County.
Orange – Measure J: Hotel Guest Tax Modification — OPPOSE
Measure J would increase Orange’s transient occupancy tax from 10% to 14% for hotels with 11 or more rooms, while retaining the existing 10% rate for smaller hotels. The measure would also expand the tax’s application to online and other travel companies.
OCBC opposes Measure J because the proposed four-percentage-point increase would raise lodging costs for visitors and could affect the competitiveness of Orange’s hospitality industry. Although additional revenue could support general city services, higher lodging taxes can increase the cost of visiting the city for leisure and business travelers.
A competitive tourism and hospitality sector supports local businesses, visitor spending and economic activity. OCBC’s position reflects the importance of considering regional lodging costs and the potential effects of additional taxes on businesses that rely on attracting visitors.
Placentia – Measure L: Hotel Tax Increase — OPPOSE
Measure L would increase Placentia’s transient occupancy tax from 10% to 14%.
OCBC opposes Measure L because the proposed increase would raise the cost of hotel stays and short-term lodging. While additional revenue could support essential city services, a four-percentage-point increase raises concerns about Placentia’s competitiveness relative to other destinations.
Hotel taxes can affect the overall cost of travel for visitors, business travelers and organizations hosting events. From a regional business perspective, maintaining competitive lodging costs helps support hospitality businesses, encourage visitor spending and sustain economic activity.
Westminster – Measure O: City Services and Hotel Tax — OPPOSE
Measure O would increase Westminster’s transient occupancy tax from 8% to 12%.
OCBC opposes Measure O because the proposed four-percentage-point increase would raise lodging costs for visitors and could affect the competitiveness of Westminster’s hospitality sector. Although additional revenue could support essential city services, higher hotel taxes can make overnight stays more expensive for visitors and business travelers.
Maintaining competitive lodging costs is important to supporting tourism, hospitality businesses and visitor spending. OCBC’s position reflects the importance of considering the regional business environment and the potential effects of higher taxes on businesses that rely on attracting visitors.
Looking Ahead
The 2026 local ballot includes measures addressing business taxation, tourism, land-use planning and local government funding. These issues can influence the cost of doing business, investment decisions and Orange County’s ability to remain competitive with neighboring communities.
OCBC will continue advocating for policies that strengthen economic competitiveness, promote responsible government and support a business environment that encourages investment, job creation and long-term economic growth throughout Orange County.
For questions, please email Vice President of Government Affairs Amanda Walsh.
