Very very few professional golfers make their residency in Cali anymore, just about all have flown the coup to FL, GA and TX
Even though CNBC, an interesting read:
https://www.cnbc.com/2021/01/11/sta...t-their-sights-on-pro-athletes-earnings-.html
From the article:
The tax picture for athletes gets more complicated for “away” games.
States with an income tax generally tax all income earned in the state by non-residents.
A visiting team of professional athletes can mean many thousands of dollars in state tax revenue for every day they spend in-state.
In a normal season, an average National Football League player will file between eight to 12 non-resident state tax returns, said Losi.
National Basketball Association players file 16 to 20 of these tax returns, while Major League Baseball players may submit 20 to 25.
Also:
The objective for states is to tax as many so-called “duty days” of non-resident athletes as they can. They generally include game days, travel days and any part of a day spent within the state.
Lopez keeps a spreadsheet for every athlete-client detailing where they are each day, backed up in many cases by a cellphone app that tracks their location.
States can and do demand proof of athletes’ whereabouts.