https://www.siliconvalley.com/2022/03/24/in-oakland-controversy-brews-over-reform-to-business-tax-structure/

OAKLAND — To boost the city’s revenue by an estimated $40 million, some elected leaders want to overhaul Oakland’s business tax by giving small companies a slight break and raking in more money from the larger ones.

That would require eliminating the city’s flat tax rate on businesses’ gross receipts and switching to a progressive rate that increases as a company’s gross receipts grow.