California
| On my way to sunny Californ i a On my way to spend another sunny day [Chorus] Water, water get yourself in the cool, clear, water The sun shines brightly down on Penny's place The sun shines brightly down on the bay California Saga, Al Jardine circa 1972
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California's state and local governments rely on three main taxes. The personal income tax is the state's main revenue source, the property tax is the major local tax, and the state and local governments both receive revenue from the sales and use tax.
City income taxes are not allowed under the State's constitution, but a few cities (e.g., Culver City, Los Angeles, San Diego, San Francisco, San Jose and Santa Monica) have a significant city gross receipts tax. The State also has a gross receipts tax. San Francisco has a 1.5% payroll tax.