Cupertino considers taxing big companies up to $425 per employee

Cupertino is considering taking big businesses, like Apple, up to $425 per employee.

Companies with 100 to 250 employees would pay $50 per worker. Companies with more than 1,000 employees would pay the highest amount. Companies fewer than 99 workers would be exempt. 

The money is meant to go toward transportation improvements, like reducing congestion. Right now, businesses in Cupertino are taxed based on square footage, not by the number of employees. The Mercury News reports that's currently about $800,000. The proposed "head tax" could generate between $8 million to $10 million. Apple's contribution alone would be between $7 million to $9 million.

On Monday, Apple sent a letter to the city stating what the company has already done to improve sidewalks and crosswalks. Apple did not immediately respond for comment on Tuesday morning.

Some form of a head tax already exists in San Jose, Sunnyvale and Redwood City. 

If the council approves it on Tuesday, the measure could go on the November ballot.