Annual Report 2010-2011


Appendix

History of the State Board of Equalization (BOE) and BOE-Administered Taxes

1870      Legislature created the State Board of Equalization, consisting of the State Controller and two gubernatorial appointees, to deal with property assessment abuses among counties.

1879      State Board of Equalization established under the state Constitution to regulate county assessment practices, equalize county assessment ratios, and assess properties of interconnected railroads. Board consisted of four members elected by district and the State Controller.*

1911      Constitutional amendment provided for BOE assessment of corporation franchise taxes, bank share tax, gross receipts taxes on public service corporations (utilities), and insurance taxes.

1923      Motor Vehicle Fuel (gasoline) Tax enacted.

1929      Bank and Corporation Franchise Tax enacted. BOE would no longer assess the taxes but was designated as the administrative appellate agency.

1933      Sales Tax (retail), Motor Vehicle Transportation License Tax, and Alcoholic Beverage Tax enacted. Riley-Stewart Plan enacted assessment of designated public utility properties for local tax purposes.

1935      Use Tax enacted to provide further revenue and protect California retailers from tax-free competition from out-of-state sellers.

1937      Use Fuel Tax on diesel fuel enacted as a supplement to the gasoline tax. Private railroad car tax enacted.

1951      Administration of Itinerant Merchants Act transferred by legislation from the Public Utilities Commission to the BOE. This law imposed an annual fee on those who hauled produce across county lines.

1955      Constitutional Amendment transferred licensing and control of alcoholic beverages from the BOE to a new Alcoholic Beverage Control Department and the appellate function to the Alcoholic Beverage Control Appeals Board. The BOE retained taxing functions.

1955      BOE-administered local sales and use taxes program initiated. All state cities and counties included by 1962.

1959      Cigarette Tax enacted.

1963      Subscription Television Tax enacted.

1964      Subscription Television Tax repealed by initiative.

1966      Property Tax Assessment Reform Law enacted. Mandated certification and training of appraisers, surveys of county assessors' offices, and development of property tax rules and regulations. Added an appeal procedure at the staff level to the sample property appraisal process.

1967      Legislation increased the Cigarette Tax and provided that 30 percent of the receipts be distributed to cities and counties based on local sales tax allocations.

1969      Aircraft Jet Fuel Tax enacted.

1970      State-administered transit district sales tax program enacted—Bay Area Rapid Transit District and Southern California Rapid Transit District.

1973      Motor Vehicle Transportation License Tax repealed.

1974      Waxman-Dymally Campaign Disclosure Act enacted—provided for audit of campaign statements. Terminated late in 1975 with passage of Proposition 9, Political Reform Act, in November 1974.

1975      Electrical Energy Surcharge enacted.

1976      Timber Yield Tax and Emergency Telephone Users Surcharge Law enacted.

1977      Litter Control, Recycling, and Resource Recovery Assessment Act enacted.

1978      Proposition 13 enacted imposing a property tax rate of one percent of the property's full cash value, with limited exceptions. In addition, it allows reappraisal of real property at current fair market value only when there is a change in ownership or upon completion of new construction. Proposition 8 amended Article XIIIA to allow reduction of the full cash value base of real property to reflect substantial damage, destruction, or other factors that cause the value to decline.

1979      Litter Control, Recycling, and Resources Recovery Act amended, ending the assessment and allocating funding from the state's general fund.

1982      Administration of two hazardous substances taxes assigned to the BOE by legislation. Both are imposed on persons who generate hazardous waste and dispose of it in California.

1984      The Moore Universal Telephone Service Act imposed a tax on certain intrastate telecommunications to subsidize basic telephone service for those who cannot afford it. The Public Utilities Commission determined tax rates, eligibility, and service systems while the BOE collected the tax.

1987      The Moore Universal Telephone Service Act repealed and reenacted; administration transferred to the Public Utilities Commission.

1988      Proposition 99 increased the tax on cigarettes and created a Tobacco Products Tax.

1989      Underground Storage Tank Maintenance Fee created. The Harris-Katz California Taxpayers' Bill of Rights became effective.

1990      Motor Vehicle Fuel License Tax increased five cents per gallon in August due to passage of Proposition 111 in June. Annual Hazardous Substance Tax expired December 31.

1991      New environmental related fees created: Tire Recycling; Oil Spill Response, Prevention, and Maintenance; and Oil Spill Prevention and Administration. Sales tax exemption related to certain food products repealed in July 1991, resulting in so-called "Snack Foods" tax. Also repealed were exemptions applicable to bottled water and newspapers and periodicals.

1992      California Oil Recycling Enhancement Act enacted. "Snack Tax" and tax on certain periodical subscriptions overturned by voters. Collections ended in February for San Diego County Regional Justice Facility Tax that had been found to be unconstitutional. Monterey County Public Repair and Improvement Authority tax found unconstitutional in September; collections ended September 30.

1993      Childhood Lead Poisoning Prevention Fee and Hazardous Spill Prevention Fee took effect. Voters approved a constitutional amendment making permanent an additional sales and use tax to fund local public safety programs. The Special Taxes Bill of Rights became effective.

1994      San Diego County Regional Justice Facility Tax and Monterey Public Repair and Improvement Authority Tax refund programs began. San Diego County sales and use tax rollback/credit program began. The Morgan Property Taxpayers' Bill of Rights became effective.

1995      Diesel Fuel Tax Law became operative July 1. Use Fuel Tax Law modified to delete diesel fuel. Propane Safety Inspection and Enforcement Surcharge took effect. Monterey County sales and use tax rollback/credit programs began. Santa Clara County Traffic Authority Tax expired March 31. New Santa Clara County Local Transportation Authority found unconstitutional prior to implementation. Hazardous Spill Prevention Fee expired at end of year.

1996      California implemented International Fuel Tax Agreement. Fresno Metropolitan Projects Authority Tax declared unconstitutional; direct refund program began. Sales and use tax rate rollbacks ended in San Diego and Monterey counties. Legislation modified method of allocating local tax on automobile leases.

1997      Fresno Metropolitan Projects Authority Tax refund program ended March 31; California Supreme Court upheld Childhood Lead Poisoning Prevention Fee; Santa Cruz County Library Tax and Santa Clara County Transactions and Use Tax went into effect April 1; Santa Cruz County Earthquake Recovery Bond Tax, Tulare County Transactions and Use Tax, and San Benito County General Fund Augmentation expired; propane safety inspection and enforcement surcharge transferred to Public Utilities Commission January 1; Oil Recycling Fee transferred to Integrated Waste Management Board July 1.

1998      Napa County Flood Protection Authority Tax went into effect on July 1; Solano County Public Library District Tax, Nevada County Public Library District Tax, and Town of Truckee Road Maintenance District went into effect on October 1. San Benito County Council of Governments tax expired December 31. Legislation authorized counties to levy transactions and use taxes for local library programs; extended the sunset date of the tire recycling fee; and changed local sales tax allocation methods for pooled revenues and sales of jet fuel. Proposition 10, which imposed new cigarette and tobacco products taxes, was enacted. Taxpayers' Bill of Rights II was enacted.

1999      Proposition 10 went into effect January 1. City of Placerville Public Safety Tax and Fresno County Public Library Tax went into effect April 1.

2000      The Ballast Water Management Fee went into effect January 1. Four transactions and use taxes went into effect: the City of Clovis Public Safety Transaction and Use Tax, on April 1; the Mariposa County Healthcare Authority District Tax and the City of Woodland General Revenue Transactions and Use Tax on July 1; and the Avalon Municipal Hospital and Clinic Transactions and Use Tax on October 1.

2001      On January 1, the state sales and use tax rate dropped by ¼ percent and the Natural Gas Surcharge went into effect. The Motor Vehicle Fuel License Tax was repealed effective December 31. Legislation added a number of sales and use tax exemptions for the agricultural industry.

2002      On January 1, the state sales and use tax rate increased by ¼ percent and the Motor Vehicle Fuel Tax went into effect. The Alameda County Transportation Authority Tax expired on March 31 and was immediately replaced by the Alameda County Transportation Improvement Authority Tax.

2003      The Cigarette and Tobacco Products Licensing Act of 2003 established a statewide licensing program that imposed licensing requirements on all retailers, wholesalers, and distributors of cigarette and tobacco products as well as on all manufacturers and importers of cigarettes. The Act, intended to decrease tax evasion, included provisions for new recordkeeping requirements, inspection and seizure of any untaxed cigarettes or tobacco products, and imposed civil and criminal penalties for violations.

2004      On January 1, the Ballast Water Management Fee was renamed the Marine Invasive Species Fee and extended to January 1, 2010. The Water Rights Fee went into effect January 1, requiring the BOE to assess and collect various fees from owners of water rights on behalf of the State Water Resources Control Board.

2005      The Electronic Waste Recycling Fee became effective January 1, requiring retailers to collect a fee upon the sale of certain video display devices. The fee helps pay for safe recycling of those devices.

2006      Signed into law on September 27, the Cigarette and Tobacco Products Law affected several provisions of both the Business and Professions Code and the Revenue and Taxation Code. In general, it required manufacturers and importers of tobacco products to comply with the invoicing and recordkeeping requirements applicable to cigarette and tobacco products under the Cigarette and Tobacco Products Licensing Act of 2003.

2007      Streamlined property taxes administration procedures were established for assessing fractionally-owned aircraft using a centralized approach in which counties coordinate their efforts allowing taxpayers to file a single statement with one county.

2009      On April 1, the General Fund portion of the state sales and use tax rate temporarily increased by one percent.

2010      "Look-Up" Table established allowing eligible purchasers to report their estimated use tax on their California Income Tax Return for personal items bought for less than $,1000 each.

* The Board in its present form was established by article XIII, section 9 of the Constitution of 1879. "As originally ratified, (it) provided that the board should consist of one member from each congressional district in the State, to be elected by the qualified electors of their respective districts at the general election to be held in 1879, whose term of office, after those first elected, should be four years, and that the Controller should be ex officio a member of the board."

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Statistical Appendix

Administration

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 1 Summary of Expenditures of the State Board of Equalization PDFPDF excelExcel Table 1 (A-1)
TABLE 2 Summary of Revenues from Taxes Administered by the State Board of Equalization, by Fiscal Year, 2000-01 to 2010-11 PDFPDF excelExcel Table 2 (A-2)
TABLE 3A Summary of Total Costs of Performing State Board of Equalization Functions, 2009-10 and 2010-11 PDFPDF excelExcel Table 3A (A-4)
TABLE 3B Revenues and Ratios of State Board of Equalization Expenditures and Total Costs to Revenues from Assessments Made by the BOE, 2009-10 and 2010-11 PDFPDF excelExcel Table 3B (A-4)

Property Taxes

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 4 Summary of Assessed Values of Property Subject to Local General Property Taxes, and Average Tax Rates, 2001-02 to 2011-12 PDFPDF excelExcel Table 4 (A-5)
TABLE 5 Assessed Value of State- and County-Assessed Property Subject to General Property Taxes, Inclusive of the Homeowners' Exemption, by Class of Property and by County, 2011-12 PDFPDF excelExcel Table 5 (A-7)
TABLE 6 Assessed Value of State-Assessed Property Subject to General Property Taxes, by Class of Property and by County, 2011-12 PDFPDF excelExcel Table 6 (A-8)
TABLE 7 Assessed Value of County-Assessed Property Subject to General Property Taxes, Inclusive of the Homeowners ' Exemption, by Class of Property and by County, 2011-12 PDFPDF excelExcel Table 7 (A-9)
TABLE 8 Number of Veterans' Exemptions and Exempt Value of Veterans', College, Church, Religious, and Welfare Exemptions, 2011-12 PDFPDF excelExcel Table 8 (A-10)
TABLE 9 Gross Assessed Value of State- and County-Assessed Property, Number of Homeowners' Exemptions, Exempt Value by Type of Exemption, and Net Assessed Value Subject to General Property Taxes, 2011-12 PDFPDF excelExcel Table 9 (A-12)
TABLE 10 Net State- and County-Assessed Value of Property Subject to General Property Taxes on the Secured and Unsecured Rolls, by County, 2011-12 PDFPDF excelExcel Table 10 (A-13
TABLE 11 Assessed Value of County-Assessed Property Subject to General Property Taxes, Inclusive of the Homeowners ' Exemption, by Incorporated Cities, 2011-12 PDFPDF excelExcel Table 11 (A-14)
TABLE 12 Assessed Value of Property Assessed by the State Board of Equalization, by Type of Company, 2011-12 PDFPDF excelExcel Table 12 (A-17)
TABLE 13 Assessed Value of Property Assessed by the State Board of Equalization and Subject to Local Taxation, by Company, 2011-12 PDFPDF excelExcel Table 13 (A-17)
TABLE 14 2010-11 General Property Tax Levies as Compiled for Computation of the Average Tax Rate PDFPDF excelExcel Table 14 (A-20)
TABLE 15 2010-11 General Property Tax Dollar, by County PDFPDF excelExcel Table 15 (A-21)
TABLE 16A Timber Yield Tax and Timber Reserve Fund Tax Statistics,1977 to 2010 PDFPDF excelExcel Table 16A (A-22)
TABLE 16B Timber Production Statistics, by County, 2010 PDFPDF excelExcel Table 16B (A-22)
TABLE 17A Assessed Value of Private Railroad Cars Assessed by the State Board of Equalization and Subject to Exclusive State Taxation, by Company, 2011-12 PDFPDF excelExcel Table 17A (A-23)
TABLE 17B Private Railroad Car Tax Assessments, Tax Rates, and Tax Levies,1938-39 to 2011-12 PDFPDF excelExcel Table 17B (A-24)

Sales and Use Taxes

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 18 State Sales and Use Tax Collections and Number of Permits,1933-34 to 2010-11 PDFPDF excelExcel Table 18 (A-26)
TABLE 19 State Sales and Use Tax Statistics, by Type of Business, 2010-11 PDFPDF excelExcel Table 19 (A-28)
TABLE 20 State Sales and Use Tax Statistics, by County, 2010-11 PDFPDF excelExcel Table 20 (A-29)
TABLE 21A Revenues Distributed to Cities and Counties from Local Sales and Use Taxes, 2010-11 PDFPDF excelExcel Table 21A (A-30)
TABLE 21B Revenues Distributed to Counties from County Transportation Tax, 2010-11 PDFPDF excelExcel Table 21B (A-33)
TABLE 21C Revenues Distributed to Special Districts from Transactions and Use Tax, 2010-11 PDFPDF excelExcel Table 21C (A-34)
TABLE 22A Local Sales Tax Distributions and Administrative Charges to Cities and Counties,1956-57 to 2010-11 PDFPDF excelExcel Table 22A (A-37)
TABLE 22B Special District Tax Distributions and Administrative Charges,1969-70 to 2010-11 PDFPDF excelExcel Table 22B (A-39)
TABLE 23A Local Sales and Use Tax Rates Imposed by California Cities on July 1, 2011 PDFPDF excelExcel Table 23A (A-40)
TABLE 23B Sales and Use Tax Rates, by County, on July 1, 2011 PDFPDF excelExcel Table 23B (A-41)

Fuel (Excise) Taxes

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 24 Gasoline and Jet Fuel Tax Statistics, 1923-24 to 2010-11 PDFPDF excelExcel Table 24 (A-43)
TABLE 25A Taxable Distributions of Diesel Fuel and Alternative Fuels, 1937-38 to 2010-11 PDFPDF excelExcel Table 25A (A-45)
TABLE 25B Diesel Fuel and Alternative Fuels Tax Statistics, 1938 to 2010-11 PDFPDF excelExcel Table 25B (A-47)
TABLE 26 Underground Storage Tank Maintenance Fee, Childhood Lead Poisoning Prevention Fee, and Oil Spill Response, Prevention, and Administration Fees Revenue, 1989-90 to 2010-11 PDFPDF excelExcel Table 26 (A-49)

Alcoholic Beverage Tax

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 27 Beer, Wine, and Distilled Spirits Excise Tax Collections, 1932-35 to 2010-11 PDFPDF excelExcel Table 27 (A-50)
TABLE 28 Apparent Consumption of Beer, Wines, and Distilled Spirits, by Fiscal Year, 1935-40 to 2010-11 PDFPDF excelExcel Table 28 (A-52)
TABLE 29 Per Capita Consumption of Beer, Wines, and Distilled Spirits, by Fiscal Year, 1935-36 to 2010-11 PDFPDF excelExcel Table 29 (A-54)

Cigarette Tax

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 30A Cigarette Taxes and Other Tobacco Products Surtax Revenue, 1959-60 to 2010-11 PDFPDF excelExcel Table 30A (A-55)
TABLE 30B Cigarette Distributions and Per Capita Consumption,1959-60 to 2010-11 PDFPDF excelExcel Table 30B (A-57)

Insurance Tax

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 31 2010 Taxable Insurance Premiums and Total Taxes Assessed in 2011, by Company PDFPDF excelExcel Table 31 (A-58)
TABLE 32 Summary of Insurance Taxes Assessed in 2010 and 2011 Against Companies Authorized to Do Business in California, by Type of Insurer PDFPDF excelExcel Table 32 (A-60)
TABLE 33 Insurance Tax Assessments Against Licensed Insurers, Tax Rate, Taxes on Premiums, Local Property Tax Credits Allowed, Taxes on Ocean Marine Business, and Total Taxes Assessed, 1911 to 2010 PDFPDF excelExcel Table 33 (A-61)

Resources Surcharges

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 34 Energy Resources Surcharge and Natural Gas Surcharge Revenue, 1974-75 to 2010-11 PDFPDF excelExcel Table 34 (A-64)

Telephone Taxes

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 35 Emergency Telephone Users (911) Surcharge and (Moore) Universal Telephone Service Tax Revenue 1977-78 to 2010-11 PDFPDF excelExcel Table 35 (A-65)

Other Taxes and Fees

TABLE TITLE PDF EXCEL PRIOR YEARS
(if available)
TABLE 36A Hazardous Substances Tax, Integrated Waste Management Fee, California Tire Fee, Occupational Lead Poisoning Prevention Fee, and Marine Invasive Species Fee Revenue, 1981-82 to 2010-11 PDFPDF excelExcel Table 36A (A-66)
TABLE 36B Water Rights Fee and Electronic Waste Recycling Fee Revenue, 2003-04 to 2010-11 PDFPDF excelExcel Table 36B (A-67)
TABLE 37A eWaste Fee Collections, 2005-06 to 2010-11 PDFPDF excelExcel Table 37A (A-68)
TABLE 37B Apparent Covered Electronic Devices, 2005-06 to 2010-11 PDFPDF excelExcel Table 37B (A-68)

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