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At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.
The following is a list of the 3,143 counties and county-equivalents in the 50 states and District of Columbia sorted by U.S. state, plus an additional 100 county-equivalents in the U.S. territories sorted by territory.
The California Department of Tax and Fee Administration (CDTFA) is the public agency charged with assessing and collecting sales and use taxes, as well as a variety of excise fees and taxes, for the U.S. state of California. The department has several other ancillary functions, such as ensuring that sellers comply with permit requirements.
California is home to San Bernardino County, the largest county in the contiguous United States, as well as Los Angeles County, the most populous county in the United States. The counties of California are local arms of the State of California, described by the Supreme Court of California as agents ("the county is merely a political subdivision ...
The California Public Records Act (California Government Code §§6250-6276.48) covers the arrest and booking records of inmates in the State of California jails and prisons, which are not covered by First Amendment rights (freedom of speech and of the press). Public access to arrest and booking records is seen as a critical safeguard of liberty.
Several states don’t tax military retirement pay, while other states treat pension income differently than distributions from retirement plans such as 401(k)s or IRAs.