Applies to net income earned by corporations doing business in California. For financial corporations, a portion of the tax is in lieu of certain local taxes. Vehicle Fuel 18 per gallon of gasoline or diesel fuel Tax is collected from fuel distributors or wholesalers with equivalent taxes levied on other types of vehicle fuels. Equivalent taxes are collected on sale of other tobacco products. Rate is dependent on type of racing and bet, and where the wager is placed.
Revenues go to cities, counties and special districts.
Tax is applied to depreciated purchase price. It is collected by the state and distributed to cities and counties. Other Local Varies by jurisdiction Types of taxes and rates vary by jurisdiction. Includes utility users tax, business license tax, and transient occupancy taxes. Includes rates levied for state-local program realignment and local public safety.