Tax Collection in California

• 2021: 2,487,100 public sector workers in the state of California. This is 15.4% of the workforce either at the state, local, or federal level -- the 19th lowest share of all states This is How Many People Work for the Government in California | California | thecentersquare.com
• State Employees 2022 GCC : State Departments (2022) (ca.gov)
  • 260,183
  • $22,019,287,209 Total Wages
    
  • $9,334,084,228  State Controller's Government Financial Reports website." data-placement="top" data-trigger="click" data-original-title="Total Retirement and Health Contribution">Total Retirement & Health Contribution 
• Los Angeles County 2022 Employees
  
  • 109,182
    $10,306,241,264 Total Wages
    $2,972,923,737 Total Retirement & Health Contribution
    

Origination of taxes in California

• 1879 California Board of Equalization created within the CA Constitution to:
  • Regulate county assessment practices
  • Equalize county assessment ratios
  • Assess properties of intercounty railroads. 
• In subsequent constitutional and statutory amendments, the Board was directed to administer tax, fee, and appellate programs to support state and local government. History of Statewide Sales and Use Tax Rates (ca.gov)

"Today, the BOE focuses on its Constitutional responsibilities: Property Tax, Alcoholic Beverage Tax, and Tax on Insurers."

Then in 2017, Gov. Jerry Brown signed legislation (AB102) requiring most of its powers to be diverted by July 1st, under the auspices of scandals.  The 4800 employees of the BOE were diverted to the California Department of Tax and Fee Administration (CDTFA). Additionally the Office of Tax Appeals was created.

The Office of Tax Appeals (OTA) is an independent and impartial appeals body created by the Taxpayer Transparency and Fairness Act of 2017. The office was established to hear appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board. Tax disputes involving personal income, corporate franchise and income, sales and use, excise and other taxes and fees are decided by a three-member panel of Administrative Law Judges, each of whom is an expert in tax law. The office is independent of the state’s tax agencies. Appeals are heard in Sacramento, Fresno and Los Angeles.

The California Department of Tax and Fee Administration (CDTFA) administers taxes & fees:

• California's sales and use
• Fuel
• Tobacco
• Alcohol
• Cannabis taxes
• As well as a variety of other taxes and fees that fund specific state programs.

Tax programs administered by the CDTFA are concentrated in two general areas – sales and use, and special taxes and fees. To best serve our customers, the CDTFA has offices throughout the state along with offices located in New York, Chicago, and Houston. While the CDTFA team is spread out geographically, we are united in working together to serve taxpayers and feepayers.

Prior to the creation of the state income tax, sales tax, and fuel taxes in the 1930s, California's state government was almost completely supported by property taxes,

• 1934 Income Tax

• 1933 Sales Tax 
  • Historical Tax Rates in California Cities & Counties

• 1923 Fuel Tax

Franchise Tax Board:  

"Our mission is to help taxpayers file timely and accurate tax returns, and pay the correct amount to fund services important to Californians."

• Our Foundational Principles
  • Protect the privacy and security of data entrusted to us.
  • Carry out our fiduciary responsibilities to taxpayers by managing their accounts with accuracy and financial integrity.
  • Operate with transparency to maintain public trust and confidence.
  • Conduct our business in accordance with the Statement of Principles of Tax Administration, Taxpayers' Bill of Rights, and our organizational values.

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