Basic Statistics for Sales & Use Tax & Property & Special Taxes

Sales and Use Tax Collected (Billions of $):
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Collected 41.50 44.30 45.10 44.40 39.90 42.2 42.5 41.2 44.7 48.5
General Fund – 5.00% 26.18 27.94 28.40 27.70 25.30 27.7 27.3 19.2 21.1 22.5
Local Revenue Fund – 0.50% 2.64 2.81 2.85 2.80 2.40 2.3 2.5 2.7 2.9 3.1
Local Public Safety – 0.50% 2.64 2.81 2.85 2.80 2.40 2.3 2.5 2.7 2.9 3.1
Local Revenue Fund 2011 – 1.0625%[1]               5.2 5.5 5.9
Fiscal Recovery – 0.25% 1.19 1.40 1.41 1.40 1.20 1.2 1.2 1.3 1.4 1.5
Bradley-Burns – 1.00% 5.37 5.60 5.68 5.70 5.00 4.7 4.9 5.3 5.8 6.2
Special Districts – Rates Vary 3.47 3.74 3.92 4.00 3.60 4.0 4.2 4.6 5.0 5.7
Medi-Cal Managed Care Plans                   0.5

Note: Totals may not add up due to rounding.

  1. With the creation of the new Local Revenue Fund (1.0625%) in July 2011, the General Fund portion was reduced to 3.9375%.

Consumer Use Tax Collections (Millions of $):
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Collected 715.20 749.60 742.70 650.10 490.40 512.5 545.3 493.1 514.8 572.7
DMV Collections [1] 631.50 645.70 617.90 549.10 440.70 462.2 499.5 469.3 485.9 539.0
DHCD Collections [2] 8.60 8.60 6.20 4.30 3.20 3.3 3.5 3.2 3.3 3.5
Consumer Use Tax Section [3, 4] 75.10 95.30 118.60 96.70 32.8 47.0 38.9 26.3 25.6 30.2

Note: These totals do not include use tax that was self-reported by the purchaser or use tax billed through audits.
  1. Department of Motor Vehicles (DMV) collects the tax on sales of vehicles and vessels by non-dealers.
  2. Department of Housing and Community Development collects tax on non-dealer sales of mobile homes.
  3. BOE’s Consumer Use Tax Section collects the tax on vehicle and vessel transfers not reported through DMV, on unreported purchases of aircraft, and on purchases reported to the U.S. Customs Service.
  4. Consumer Use Tax Section collections were computed differently for fiscal years 2004-05 to 2007-08.


Sales and Use Tax Accounts Receivable [AR] (Millions of $):
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Beginning AR Balance[1] 714.42 827.96 1,061.95 725.47 873.27 1,141.57 1,422.43 1,705.77 1,804.22 1,822.82
Additions During FY 558.75 685.42 108.97 564.95 774.02 823.35 805.89 629.04 661.31 690.03
Available for Collection 1,273.17 1,513.38 1,170.92 1,290.42 1,647.29 1,964.93 2,228.33 2,334.81 2,465.53 2,512.85
Total Collected 333.52 387.50 376.70 372.90 411.02 504.52 517.41 514.35 503.93 532.79
% of AR Collected 26.20% 25.60% 32.17% 28.90% 24.95% 25.68% 23.22% 22.03% 20.44% 21.20%

Note: Amounts represent collectible accounts, which do not include accounts in legal statuses such as bankruptcy and probate.
[1] Beginning AR balance does not agree with "Available for Collection" minus "Total Collected" from the prior year because adjustments have not been made for write offs.

Sales and Use Tax Returns Filed:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Returns (Millions) 2.3 2.3 2.3 2.3 2.2 2.4 2.5 2.3 2.3 2.4
E-Filed Returns (Millions) N/A 0.027 0.050 0.082 0.657 2.0 2.4 2.2 2.2 2.3
Returns Filed Electronically (%) N/A 1.2% 2.2% 3.6% 30% 83% 96% 98% 98% 98%


Use Tax Reported on Franchise Tax Board (FTB) Returns:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Number of Returns 31,795 29,845 31,379 45,120 51,207 59,185 71,176 127,996 120,620 104,084
Use Tax Reported (Millions of $) 3.68 4.55 5.65 6.14 10.42 11.63 12.43 15.83 17.67 17.97


Total Taxpayers Registered with BOE – Sales and Use Tax (by Type of Return):
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Taxpayers Registered 885,000 878,896 863,994 863,648 857,271 1,046,253 1,331,204 1,020,019 928,404 943,375
Reporting Basis:                    
Yearly 398,250 390,790 371,517 371,369 437,208 533,589 878,018 569,004 480,752 489,606
Quarterly 283,200 291,462 302,398 310,913 274,327 334,801 305,788 303,418 301,526 306,660
Monthly 44,250 36,228 25,920 17,273 17,145 20,925 10,304 8,595 7,085 6,117
Quarterly, but Prepaying Monthly 159,300 160,416 164,159 164,093 128,591 156,938 137,094 139,002 139,041 140,992


New Registrations, Closeouts, and Taxpayer Office Visits – Sales and Use Tax:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
New Permits 178,000 159,302 154,512 144,598 148,461 352,258 452,540 155,863 239,790 205,454
Closeouts 130,000 131,679 140,299 127,571 154,882 163,461 167,754 454,768 334,157 128,862
Office Visits 319,000 298,854 301,000 291,000 270,083 282,491 282,390 270,083 180,273 178,910


Taxpayer Services – Outreach:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Small Business Seminars     6 9 9 5 19 26 25 32
Non-Profit Seminars 6 11 10 7 10 3 7 5 6 10
District Office Taxpayer Classes 223 299 326 292 285 260 289 274 238 217

Note: Data for small business seminars were compiled on a consistent basis starting in FY 2006-07.

Taxpayer Assistance – Call Center:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Calls Received [1] 494,000 460,803 472,261 449,781 604,171 676,371 684,831 647,338 618,836 647,623
Helped by Customer Service Representatives (CSR) 369,000 378,622 388,684 400,841 520,594 630,513 656,362 626,928 595,437 625,235
Percentage of Calls Connected to CSR 75% 82% 82% 89% 86% 93.22% 95.84% 96.85% 96.22% 96.54%

Note:

  1. Total calls received do not include abandoned calls.


Taxpayer Assistance – Board Website:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Visits Partial Data 4,829,550 5,400,132 6,207,594 7,799,461 10,207,141 7,967,817 11,986,789 13,921,025 12,808,273
Average Daily Visits Partial Data 13,232 14,795 17,007 21,368 27,965 21,830 32,841 38,140 35,091
Percentage Increase in Visits From Prior Year N/A N/A 12% 15% 26% 31% -22% 50% 16% -8%
Page Views Partial Data 29,474,618 29,988,727 35,061,264 53,199,996 68,178,504 85,803,650 92,295,867 120,204,192 98,255,344
Average Daily Page Views Partial Data 80,752 82,161 96,058 145,753 186,790 235,078 252,865 329,327 269,193
Percentage Increase in Page Views From Prior Year N/A N/A 2% 17% 52% 28% 26% 7% 30% -18%


Excise Taxes Collected by Program (Millions of $):
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Collected 3,788.61 3,852.93 3,930.28 3,904.02 3,823.80 3,815.60 3,916.10 4,040.30 4,090.40 4,046.90
Cigarette and Tobacco Products 1,009.00 1,010.00 1,011.00 1,004.00 985.00 926.60 909.60 899.5 869.8 837.9
Alcoholic Beverages 312.40 312.36 328.16 327.27 324.00 311.30 334.20 346.30 356.6 354.3
Cigarette and Tobacco Licensing 2.94 1.85 2.18 1.93 1.90 1.80 1.70 1.70 1.70 1.80
Insurance Premium [1] 1,970.00 2,000.00 1,980.00 2,010.00 1,900.00 1,900.00 1,930.00 1,989.00 2,064.00 2,156.00
All Other Programs [2] 494.27 528.72 608.94 560.82 612.90 675.90 740.60 803.80 798.30 696.90

Notes:
  1. Taxes due for the Insurance Tax Program are payable to other state agencies, but administered by BOE.
  2. Includes the Energy Resources Surcharge, Emergency Telephone Users Surcharge, and Natural Gas Surcharge.


Environmental Fees Collected by Program (Millions of $):
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Collected 213.72 279.53 276.94 280.44 298.40 375.80 333.66 295.75 348.88 396.8
Hazardous Substances Taxes [1] 65.31 66.20 67.85 76.53 79.20 76.34 71.00 75.04 72.53 78.5
Electronic Waste Recycling Fee 30.80 78.32 79.34 80.33 108.00 175.80 156.28 110.26 86.89 57.6
Occupational Lead Poisoning Prevention Fee 2.99 3.09 3.13 3.30 3.40 3.60 3.08 3.15 3.21 3.1
Fire Prevention Fee                 75.2 143.5
All Other Programs [2] 114.62 131.92 126.62 120.28 107.80 98.20 103.30 107.30 111.05 114.1

Notes:
  1. Includes the Environmental Fee, Activity Fee, Generator Fee, Disposal Fee and Facility Fee.
  2. Includes the Integrated Waste Management Fee, California Tire Fee, Marine Invasive Species Fee and Water Rights Fee.


Fuel Taxes Collected by Program (Millions of $):
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Collected: 3,717.45 3,780.30 3,829.28 3,807.13 3,495.70 3,542.40 6,060.30 5,957.36 5,906.66 6,464.76
Fuel Taxes [1], [2] 3,460.00 3,500.00 3,540.00 3,500.00 3,225.80 3,200.00 5,683.40 5,592.01 5,536.12 6,122.71
All Other Programs [3] 257.45 280.30 289.28 307.13 269.90 342.40 376.90 365.35 370.54 342.05

Notes:
  1. Includes Motor Vehicle Fuel, Diesel Fuel, Alternative Fuels and Aircraft Jet Fuels.
  2. Taxes due for the Motor Vehicle Fuel Program are payable to other state agencies, but administered by BOE.
  3. Includes Underground Storage Tank Fee, Childhood Lead Poisoning Prevention Fee, and Oil Spill Prevention Fee/Oil Spill Response Fee.


Total Taxpayers Registered for Special Taxes:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Total Special Taxes Accounts & Licenses 246,955 223,866 237,487 250,817 234,937 226,869 226,741 226,724 1,032,833 [1] 1,024,936

Note:

  1. The spike in accounts during FY 2012-13 is due to the Fire Prevention Fee Program.


County and State Assessed Property Taxes:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Revenue Generated by County Assessed Property Levies (Billions of $) 34.52 38.34 43.16 47.21 49.84 49.20 48.90 49.00 50.00 52.3
Valuation of State Assessed Properties (Billions of $) [1] 65.60 67.00 67.60 71.68 75.70 79.00 86.03 87.20 90.80 93.3

Note:
  1. The State Assessed Property Taxes Division sets a value on certain properties, such as railroads and private utilities. The counties levy taxes on all other properties.


Taxpayer Services – Outreach:
Fiscal Year: 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Cigarette and Tobacco Licensing Training:
Retailer Training Sessions Held         18 14 19 11 14 8
Number of Attendees         475 246 254 141 171 112
Training Sessions for Law Enforcement and Industry Groups N/A N/A 6 8 9 5 2 10 6 0

Note: Training sessions for retailers to support enforcement of Assembly Bill 71 cigarette and tobacco licensing provisions started during FY 2008-09.
Information regarding the tobacco enforcement program is also provided in the Small Business Fairs.

County and State Assessed Property Taxes: Appraiser Training (Number of Attendees)
Classroom Training 1325 1300 1386 1168 1475 319 517 530 495 595
Online Self-Study Training [1]   236 95 316 374 505 613 640 562 958
Online Self-Paced Training [2]               144 49 119
Other Online Courses [3]           76 275 132 131 297

Notes:
  1. Online self-study training started in FY 2005-06.
  2. Online self-paced training introduced in FY 2011-12.
  3. Other online courses started in FY 2009-10.