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. Similar 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.
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. For instance, in 1994-95 California ranked 25 th among the states in terms of revenues as a percent of personal income. California is below average with respect to taxes and above average in terms of fees, charges, and miscellaneous revenues.