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The department handles the vast majority of California's sales, use and excise tax assessment, auditing and collection. It also collects the 1.25% Bradley-Burns Uniform Local Sales and Use Tax and various 'district taxes'. Sales & use tax; Alcoholic Beverage Tax (contracted to administer on behalf of the Board of Equalization) California Tire Fee
Lastly, several departments are led by a constitutional executive officer who is elected separately from the Governor, e.g. the CA Department of Justice (Attorney-General) and the CA Department of Insurance (Insurance Commissioner). [1] Accountancy, California Board of (CBA) Achieving a Better Life Experience, California (CalABLE)
In 1929, the state legislature created the office of the Franchise Tax Commissioner to administer California's Bank and Corporation Franchise Tax Act. [1] In 1950, California abolished the office of the Franchise Tax Commissioner and created the Franchise Tax Board as it exists today. [1] The Executive Officers of the Franchise Tax Board have been:
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.
San Jose's first public nude sculpture was located at the Market Post Building, but this was removed during building renovations in 2012. [8] The federal Internal Revenue Service (IRS) occupies one entire floor of the building as a regional office. [9] In 2013, Market Post Tower was renovated [10] and renamed Tower 55.
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Sobrato Office Tower is a 17-story, class-A office building located at 488 Almaden Boulevard in San Jose, California. [ 6 ] [ 7 ] It is the fourth tallest building in the city. The building was completed in 2002 by the Sobrato Organization and remained unoccupied for nine years. [ 8 ]
Additionally, some of the bricks were used in the construction of San Jose's first post office, now part of the San Jose Museum of Art. [17] On August 14, 1854, a city committee called for proposals to build a permanent city hall. On October 16, voters approved a $20,000 budget for the new building (equivalent to $532,767 in 2023).