California's Tax Burden:
Government Employees' Union Proposes $40 Billion in Tax Hikes

The American Federation of State, County and Municipal Employees (AFSCME) made a presentation to lawmakers April 22 in which the union proposed approximately $40 billion in tax hikes, including a split-roll property tax, oil severance tax, sales tax on services, and increases in the taxes on gasoline, alcohol, tobacco and vehicles.

Irene Gonzalez, a Los Angeles probation officer who sits on the executive board of AFSCME local 685, said in a press release that her group will "continue to agitate for progressive change." She added: "The majority of California voters support public services and want to restore the promise of quality public services and education, rebuild a government that serves all Californians, and create a fair tax system to fund our state's future."

The union classified several of its proposals as needing only a majority vote to pass the Legislature, including several that it described in its press release as taxes. (Cal-Tax: It is not clear why the union believes the Legislature could ignore the two-thirds vote requirement for changes in taxes that are intended to produce additional revenue.)

Here is the union's wish list of tax increases, along with its revenue estimates and descriptions of the proposals:

·         Repeal Income Tax Reductions Granted to Multinational Corporations in 2009 $3 billion annually. (Cal-Tax: This is both a misleading title and a questionable estimate.)

·         Switch the Gas Fee to a Tax: Adding 14 cents to pay for transportation bonds $6 billion annually.

·         Withholding on Independent Contractors: Withhold 3 percent for contractor payments in excess of $600 per year to all independent contractors. Achieves $250 million in recurring revenue from increased tax compliance and $2 billion in one-time savings.

·         10-Cent Tax on Alcoholic Drinks: $1.4 billion annually.

·         Change Ownership Rules for Commercial Property: Current rules contain numerous loopholes for commercial property owners $1.5 billion. (Cal-Tax: This description reflects the language used by critics of Proposition 13 – limits on property taxes are portrayed as a "loophole" when they keep taxes on non-homeowner property from skyrocketing.)

·         Tobacco Taxes: Raise state excise tax on cigarettes (currently 87 cents per pack) by $1.50 per pack $1.3 billion in additional revenue per year.

·         Gas Tax Swap: Governor plans to veto bill that would save $1.1 billion via transportation funding cuts. (Cal-Tax: This proposal already has been enacted.)

·         Business Registration for Use Tax: AB 711 (Calderon) $620 million annually. (Cal-Tax: This already was done in last year's budget, but is not estimated to produce anywhere near $620 million.)

·         Expand and Reduce the Sales Tax: As California's economy has become more service-oriented, sales taxes are still only applied to the sale of goods. If the sales tax were expanded to services, the overall state sales tax rate could be dropped by 2 percent, and still produce an additional $18.8 billion in annual revenues. (Cal-Tax: We question this estimate.)

·         Restore Top Tax Bracket to Levels During Reagan Administration: 10 percent on income above $250,000, 11 percent on income above $500,000 $4 billion annually.

·         Oil Severance Tax: California is the only state that fails to levy a tax on oil extraction and the only place in the world that receives neither tax nor royalty revenue. In comparison, former Alaska Governor Sarah Palin instituted a 25 percent oil severance tax. A 9.9 percent oil severance tax in California would generate $1 billion per year. (Cal-Tax: Supporters of a severance tax always make sure to refer to former Governor Palin's approval of a severance tax, but they don't mention that Alaska's tax has many exemptions, nor do they note that California already has several taxes on oil production that are not imposed in Alaska.)

·         Vehicle License Tax: Restore license fee to 2 percent as it was before Schwarzenegger took office generates $2 billion in revenue per year.

The union leaders presented their proposals to legislators after being honored by Democrats on the Assembly floor for having completed the "March for California's Future," a 265-mile march of union members from Bakersfield to Sacramento. (Cal-Tax: An AFSCME press release describes the march as a trek "from Bakersfield to California.")

Cal-Taxletter, April 23, 2010

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