The Impact of Extending Marriage to Same-Sex Couples

on the California Budget

June 2008

Professor Brad Sears, J.D.

Executive Director, The Williams Institute, UCLA School of Law
Adjunct Professor of Law, UCLA School of Law

Professor M.V. Lee Badgett, PhD

Research Director, The Williams Institute, UCLA School of Law
Professor of Economics, University of Massachusetts-Amherst

EXECUTIVE SUMMARY
Extending marriage to same-sex couples will boost California state and local
government revenues by over $63.8 million

This analysis estimates the impact of the California Supreme Court’s recent decision to extend marriage
to same-sex couples on state and local government revenues in California. Using the best data available,
we estimate that allowing same-sex couples to marry will result in approximately $63.8 million in revenue
over the next three years.

Our analysis relies on the same methods that we used in previous studies of the fiscal impact of marriage
for same-sex couples on Washington, New Mexico, New Hampshire, California, Connecticut, Colorado,
New Jersey, Massachusetts, Vermont, Maryland, and Iowa. The full methodology for our analysis is set
out in Putting a Price on Equality? The Impact of Same-Sex Marriage on California’s Budget. These
studies have found that extending the rights and obligations of marriage to same-sex couples would have
a positive impact on each state’s budget. Similar conclusions have been reached by legislative offices in
Connecticut and Vermont and by the Comptroller General of New York. In addition, the Congressional
Budget Office has concluded that if all fifty states and the federal government extended the rights and
obligations of marriage to same-sex couples, the federal government would benefit by nearly $1 billion
each year.

We base our conclusion on the following estimates:

• Based on the experience of other states that have extended marriage and civil unions to same-
sex couples, such as Massachusetts and Vermont, approximately half of the 102,639 same-sex
couples living in California, 51,319 couples, will marry in the next three years.

1
The Impact of Extending Marriage to Same-Sex Couples
on the California Budget

June 2008

Professor Brad Sears, J.D.

Executive Director, The Williams Institute, UCLA School of Law
Adjunct Professor of Law, UCLA School of Law

Professor M.V. Lee Badgett, PhD

Research Director, The Williams Institute, UCLA School of Law
Professor of Economics, University of Massachusetts-Amherst

EXECUTIVE SUMMARY
Extending marriage to same-sex couples will boost California state and local
government revenues by over $63.8 million

This analysis estimates the impact of the California Supreme Court’s recent decision to extend marriage
to same-sex couples on state and local government revenues in California. Using the best data available,
we estimate that allowing same-sex couples to marry will result in approximately $63.8 million in revenue
over the next three years.

Our analysis relies on the same methods that we used in previous studies of the fiscal impact of marriage
for same-sex couples on Washington, New Mexico, New Hampshire, California, Connecticut, Colorado,
New Jersey, Massachusetts, Vermont, Maryland, and Iowa. The full methodology for our analysis is set
out in Putting a Price on Equality? The Impact of Same-Sex Marriage on California’s Budget. These
studies have found that extending the rights and obligations of marriage to same-sex couples would have
a positive impact on each state’s budget. Similar conclusions have been reached by legislative offices in
Connecticut and Vermont and by the Comptroller General of New York. In addition, the Congressional
Budget Office has concluded that if all fifty states and the federal government extended the rights and
obligations of marriage to same-sex couples, the federal government would benefit by nearly $1 billion
each year.

We base our conclusion on the following estimates:

• Based on the experience of other states that have extended marriage and civil unions to same-
sex couples, such as Massachusetts and Vermont, approximately half of the 102,639 same-sex
couples living in California, 51,319 couples, will marry in the next three years.

1
 • In addition, approximately 67,513 same-sex couples from other states will come to California to
marry. These couples will primarily come from states where they are likely to have their
marriages recognized, such as New York and New Mexico, and the states that already are
California’s top domestic tourism markets: Arizona, Nevada, Washington, Oregon, Texas and
North Carolina.

The weddings of same-sex couples will generate new economic activity for the state’s businesses:

• Spending by resident same-sex couples on their weddings, and by out-of-state couples on

tourism and their weddings, will boost California’s economy by over $683.6 million in direct
spending over the next three years.

• Over the next three years, the direct spending by resident and out-of-state same-sex couples will
create and sustain over 2,178 new jobs in California.

Over the next three years, the direct spending from same-sex couples on weddings and tourism will
generate over $63.8 million in revenue for state and local governments.

• Spending on weddings by couples living in California, and tourism and weddings by couples from
outside of California, will generate over $55.1 million in state and local sales tax revenues and
transient occupancy tax revenues. This estimate is conservative in that it does not include
increased revenues from many other taxes that are harder to estimate, such as California’s motor
vehicle fuel tax, earnings taxes, property taxes, excise tax on alcoholic beverages, or taxes on
indirect spending or earnings.
• In addition, the weddings from in-state and out-of-state couples will generate approximately $8.8
million in marriage license fees for California counties.

Table 1. Summary of Impact on State and Local Government Revenues From Same-Sex
Marriage in California

Fiscal Effect on California

Revenue Source
Budget (millions)
State and Local Tax Revenues from Weddings of
$31.4
California Resident Couples
State and Local Tax Revenues on Weddings and
$23.7
Tourism of Out-of-State Couples
Marriage License Fees from Resident Same-Sex
$3.8
Couples
Marriage License Fees from Out-of-State Same-Sex
$5.0
Couples

TOTAL First Three Years $63.8

2
INTRODUCTION
In May 2008, the California Supreme Court ruled that the California Constitution requires the state to
extend marriage to same-sex couples. 1 A ballot initiative to amend the California Constitution to define
marriage as only between a man and a woman has qualified for the November 2008 ballot. 2 As the
debate over same-sex marriage continues in California, the social and economic consequences of
extending marriage rights have been raised.

In this study, we engage in a series of analyses to examine the effect of same-sex marriage on
California’s state budget over the next three years. Our analyses are grounded in the methodology that
we used in previous studies of the fiscal impact of marriage for same-sex couples on Washington, 3 New
Mexico, 4 New Hampshire, 5 California, 6 Connecticut, 7 Colorado, 8 New Jersey, 9 Massachusetts, 10
Vermont 11 , Maryland, 12 and Iowa. 13 The full methodology for our analysis is set out in Putting a Price on
Equality? The Impact of Same-Sex Marriage on California’s Budget, part of which we update in this
report. 14

Findings from all of these studies suggest that extending marriage rights to same-sex couples would
result in a positive net impact on state budgets.

Similar conclusions have been reached by legislative offices in Connecticut 15 and Vermont 16 and by the
Comptroller General of New York. 17 In addition, the Congressional Budget Office has concluded that if all
fifty states and the federal government extended the rights and obligations of marriage to same-sex
couples, the federal government would benefit by nearly $1 billion each year. 18

In Section I of this report, we estimate the number of same-sex couples currently living in California who
will marry over the next three years. In Section II, we estimate the number of same-sex couples who
are likely to travel from other states to marry in California during that time period. In Section III, we
estimate the impact that expenditures on weddings by resident same-sex couples, as well as
expenditures on travel and weddings by out-of-state couples, will have on California’s economy and state
and local tax revenues. In Section IV, we estimate the revenues from marriage license fees for resident
and out-of-state same-sex couples who marry in California. In section V, we summarize the expected
policy impact for each revenue category we address.

Throughout this report, we estimate the economic impact of weddings conservatively. In other words,
we choose assumptions that are cautious from the State’s perspective in that they tend to produce lower
revenues given the range of possibilities. Even so, we find that the effect of allowing same-sex couples
to marry in California is a gain of approximately $63.8 million in state and local government revenues
over the next three years.

3
 NUMBER OF SAME-SEX COUPLES WHO WILL MARRY
California Couples
Based on other states’ experiences, we predict
In order to assess the economic impact of that half of California’s 102,639 same-sex
extending marriage to same-sex couples, we couples, or about 51,320 same-sex couples, will
must first calculate the number of same-sex marry in the next three years.
couples who will marry in California during the
next three years. Not all couples choose to Couples From Other States
enter a legally binding
Approximately relationship, even when the When same-sex marriage was available in San
option is afforded to them. Francisco for one month in 2004, couples came
51,320 of At the very least, the from 46 states and eight countries to marry. 24
California’s same- decision is likely to include a When marriage becomes available for same-sex
weighing of the symbolic
sex couples will value of public and legal
couples throughout California, we predict that a
number of couples from other states will also
marry in the next recognition of the choose to marry in California.
three years relationship with the
particular rights and We estimate that in the first three years that
responsibilities implied by same-sex couples are allowed to marry in
the legal status of marriage. We draw upon the California, 67,513 couples from other states will
experience of other states that have permitted travel to California to marry. We base our
same-sex marriage or non-marital legal statuses estimate on the following assumptions.
to estimate the number of same-sex couples
who will marry in California. First, the incentives for same-sex couples from
other states to come to California to marry will
Massachusetts is the only state in which same- be the greatest in states where i) it seems most
sex marriage is legally permitted. Approximately likely that their relationships will be recognized
9,695 same-sex couples married in by their state when they return home and ii) an
Massachusetts during the first three years they alternative to recognition of their relationships,
were allowed to do so, 19 constituting at least such as civil unions or
44% of Massachusetts’s same-sex couples as domestic partnerships, is not Approximately
counted in the U.S. Census Bureau’s American
Community Survey. 20
available in their home state. 67,513 same-
Based on these two criteria,
we predict that same-sex sex couples will
We are also able to gain insight from states with
civil unions and domestic partnerships—statuses
couples living in New York 25
travel to
and New Mexico 26 will have
that, though different from marriage, offer the most incentive to travel to
California to
some, if not most, of the state-level rights, California to marry. According marry in the
benefits, and obligations of marriage. In
Vermont, there were 1,367 same-sex civil unions
to data from the U.S. Census next three years
Bureau’s American Community
as of April 2007, meaning that about 56% of Survey, 55,276 same-sex couples live in these
Vermont’s same-sex couples have entered into a two states. 27 As in California, we assume that
civil union. 21 In California, there were 48,157 50% of these couples will want to marry in the
domestic partnerships as of April 2008; 22 thus, short-term. However, due to the deterrent
approximately 47% of California’s 102,639 effect of the need to travel, we estimate that
same-sex couples have entered into a domestic only 25%, or 13,819, of these couples will marry
partnership. 23 in California during the next three years.
Based on the experience of these states, we For the rest of the country, we assume that the
predict that 50% of California’s same-sex likelihood that their marriage in California will
couples will marry in the next three years.

4
not be recognized by their home state, either at excluded, given that it is the only state that has
all, or in the case of a few states, not as a extended marriage rights to same-sex couples. 31
marriage, 28 will deter more couples from
traveling to California to marry. However, as We include states with domestic partner benefits
the one month that marriage was offered in San and civil unions because some individuals with
Francisco demonstrates, a number of couples these benefits would still choose to marry in
will travel to California to marry for symbolic and order to receive the added social and emotional
emotional reasons. benefits that might be associated with marriage.
In addition, in New Hampshire and New Jersey a
We assume that travel costs will be less of a California marriage will also be recognized as a
deterrent for individuals from states which civil union without the need to re-register for
already send a significant number of tourists to that status in those states. 32
California: Nevada, Arizona, Texas, Washington,
Oregon, and North Carolina. Over 52% of In Table 2, we have set forth the estimated
California’s domestic tourism originates from numbers of out-of-state same-sex couples who
these six states. 29 According to data from the would travel to California to marry. This results
U.S. Census Bureau’s American Community in an estimate of 67,513 same-sex couples who
Survey, 124,771 same-sex couples live in these will travel to California from other states to
states. 30 We also estimate that 25% of these marry.
couples, or 31,193 couples, will travel to
California to marry. However, this estimate is conservative since we
do not take into account couples who were not
We conservatively estimate that 5% of the counted in the American Community Survey or
couples in the remaining states, or 22,501 any couples living in foreign countries who
couples, will travel to California to marry over might travel to California to get married.
the next three years. Massachusetts is

Table 2: Out-Of-State Same-Sex Couples Who Will Marry in California, First Three Years
Number of Same-Sex Couples Traveling to California to
Number of Same-Sex
State Marry (25% for named states, 5% for other 40 states and
Couples 33
DC)

New York 48,761 12,190

New Mexico 6,515 1,629

Arizona 15,709 3,927

Nevada 6,298 1,575

North Carolina 20,711 5,118

Oregon 12,659 3,165

Texas 47,514 11,879

Washington 21,880 5,470

Other 40
states and DC
450,027 22,501
(excluding CA
and MA)
TOTAL 67,513

5
WEDDING AND TOURISM SPENDING
The extension of marriage rights to same-sex marriages. 41 As a result, California is poised to
couples will generate economic gains for be the first state to take full advantage of the
California businesses, generating tax revenues same-sex tourism and wedding windfall.
for state and local governments. Weddings
create economic activity as well as jobs, In this section, we estimate the potential
providing a boost to the economy. Forbes economic impact of weddings and tourism by
magazine projects that if same-sex marriage same-sex couples. By allowing same-sex
rights were granted nation-wide, same-sex couples to marry—regardless of residency
weddings would generate $16.8 billion dollars in status—California’s businesses will experience a
expenditures, adding significantly to America’s large increase in wedding and tourism revenue
annual $70 billion wedding industry. 34 Another that will also result in an
recent estimate concludes that gay marriage will increase in state and local From 2008-2010,
generate a billion dollars per year in spending in government revenues. spending on
the United States. 35 Based on our analysis, we
estimate that allowing tourism and
For over twenty years, analyses of other states’ same-sex couples to wed in weddings by same-
consideration of opening marriage to same-sex California could result in sex couples would
couples have argued that the first state or states approximately $683.6
to do so would experience a wave of increased million in additional boost California’s
tourism from out-of-state couples that would spending on weddings and economy by over
bring millions of additional dollars in revenue to tourism in the State over
state businesses. 36 In the Spring of 2004, the the next three years,
$683 million,
issuance of gay marriage licenses in Portland, creating approximately creating almost
42
Oregon and San Francisco, California provided 2,178 new jobs and 2,200 new jobs
support for these predictions. The actual resulting in additional state
experience of businesses in Portland 37 and San and local tax revenues of $63.8 million. To put
Francisco 38 demonstrated that allowing same- these figures in context, $97 billion was spent
sex couples to marry does in fact generate on tourism in California in 2007, supporting
tourism and additional revenue for businesses. 924,100 jobs and generating $6.1 billion in local
In fact, same-sex couples from forty-six states and state tax revenues. 43
and eight countries traveled to San Francisco to
get married during the one month that the city Couples From Other States
issued marriage licenses. Furthermore, in
anticipation of the availability of same-sex In order to estimate tourism expenditures
marriage in Massachusetts, cities in that state derived from the 67,513 out-of-state couples
experienced a spike in hotel reservations, who we estimate will likely marry in California
catering requests, and other wedding-related over the next three years, we draw on California
orders. 39 tourism data that indicate the average per
person per diem spending for California tourists
Estimates of Massachusetts’ potential gain from
as $162.80, and the average length of stay as
out-of-state couples coming to the state to
4.15 days. 44 We estimate, then, that these
marry have exceeded $100 million. 40 However,
couples will spend an average of $1,351 on
the Supreme Court of Massachusetts has
travel-related expenses during their stay in
interpreted a 1913 Massachusetts state law to
California.
prohibit gay and lesbian couples from outside of
the state from marrying in Massachusetts unless
In addition to tourism expenses, spending will
they live in a state, namely New Mexico, New
also be generated by the wedding preparations
York and Rhode Island, which has a public policy
themselves, including items such as ceremonies,
that would support the recognition of their
meals, parties, transportation, flowers,

6
 photographs, and other expenses. According to sex couples that live in each of California’s
The Wedding Report, a wedding industry counties. 47 Using these weighted averages, 8%
research group, the average cost of a wedding for sales tax and 11.1% for the transient
in the United States during the next three years occupancy tax, we estimate that spending by
will be $29,624. 45 We out-of state couples will generate more than
Weddings and conservatively assume $23.7 million in tax revenues for the state. 48
tourism spending that out-of-state couples
would spend less, on These taxes only capture the most direct tax
by same-sex average, than in-state impact of increased tourism; they do not include
couples will couples on weddings, California’s motor vehicle fuel tax, excise tax on
given the challenges of alcoholic beverages, any property tax revenues
generate planning a wedding from that may be generated, nor do they include
$55 million in another state and the increased taxes from earnings. Businesses and
travel costs already individuals will also pay taxes on the new
California tax considered. Nonetheless, earnings generated by wedding spending,
revenues out-of-state same-sex providing a further boost to the state budget.
couples would typically
spend more than the California Couples
typical tourist, as they will likely purchase
accommodations, meals, clothing, flowers, gifts, We estimate that 51,319, or half, of California’s
and other wedding-related items. We also same-sex couples would choose to marry if
expect additional spending by friends or family permitted (See Section I above). The weddings
members who might accompany the couple, of these in-state couples would most likely be
which is spending not included in the average larger than those of out-of-state couples, given
wedding cost. Therefore, we conservatively that they will be better able to plan a large
assume that the additional wedding spending by wedding, and their friends and families are more
out-of-state couples will be one-tenth of the likely to be local. However, same-sex couples
typical wedding expense, or $2,962. may receive less financial support from their
parents and other family members to cover
This conservative estimate also takes into wedding costs. Additionally, only spending that
account that some couples may have already comes from couples’ savings would truly be
had a commitment ceremony and that same-sex “new spending” for the State’s businesses,
couples may be less able to rely on the rather than money diverted from some other
resources of their parents and family for expenditure. Accordingly, we assume that
wedding expenditures. We also use this same-sex couples will spend only 25% of the
conservative estimate to account for the fact average amount that different-sex couples in
that couples will split their expenditures between California are projected to spend on their
California and their home state. weddings during the next three years
($30,580), 49 or just over $7,645. The total for
Thus, we estimate wedding and tourism 51,319 couples would come to over $392.3
spending at $4,314 per couple for out-of-state million in additional wedding spending in three
couples. Multiplying our estimate of out-of-state years.
couples by this figure, we estimate that
extending marriage to same-sex couples will We do not estimate any additional tourism
boost the state economy by approximately spending for California couples. But couples
$291.2 million over the next three years. might invite friends and family members who
live in other states to attend weddings in
Next, we estimate state and local tax revenues California, adding to tourism expenditures.
from spending by out-of-state same-sex
couples. Since state and local sales taxes and Using the weighted averages for California state
transient occupancy taxes 46 vary by county in and local sales taxes and transient occupancy
California, we use a state-wide average for taxes, this direct wedding spending by resident
these taxes weighted by the proportion of same-

7
couples will generate an additional $31.4 million $683.6 million in wedding and tourism spending
in sales tax revenues over the three years. over the first three years, generating
approximately $55.1 million in additional
Table 3 adds the spending by in-state and out- revenues for state and local governments.
of-state same-sex couples to estimate a total of

Table 3: Expenditures on California Weddings and Tourism by Same-Sex Couples in First

Three Years
Wedding and Total Spending per State and Local
Couples Marrying
Tourism Spending Group Tax Revenues
in California
per Couple (millions) (millions)
Out-of-State 67,513 $4,314 $291.2 $23.7
California 51,320 $7,645 $392.3 $31.4
TOTAL $683.6 $55.1

8
MARRIAGE LICENSE FEES
The weddings of both in-state and out-of-state administrative costs. 51 Currently, the majority
same-sex couples will also generate revenues of
for counties through marriage license fees. marriage license fees established by California
Since marriage license fees vary by county in state statute are designated for purposes other
California, we use a statewide average for the than covering administrative costs, such as
fee weighted by the proportion of same-sex county general funds or family conciliation
couples who live in each California county. 50 programs. Most notably, $23 of each marriage
Table 4 multiples this weighted average, $73.50, license fee is allocated by California statute to
by our estimates of the number of resident and domestic violence programs. 52
non-resident same-sex couples who will marry in
California during the first three years. In addition, we do not include in our estimate
additional fees that will be generated by couples
Of course, some of the revenues of these fees who ask for a confidential marriage license,
will be offset by the costs of processing the request a certified copy of their marriage
additional marriage licenses. However, other license, or have their ceremony performed by
states that have extended marriage, civil unions, the county clerk’s office. For example, the basic
or domestic partnerships to same-sex couples marriage license fee in Sacramento County is
have experienced very small increases in $77, but if a couple elected all of the additional
services listed above, they would pay $152. 53

Table 4: California Revenues for Marriage License Fees from Same-Sex Couples in First Three
Years
Couples Marrying in Marriage License Fee Total Fees generated
California (weighted average) (millions)

Out-of-State 67,513 $73.50 $5.0

California 51,320 $73.50 $3.8

TOTAL $8.8

9
SUMMARY AND CONCLUSIONS
Table V shows our estimate of the total the first year, 21% married in the second year,
revenues for California during each of the first and 15% married in the third year. 54 For out-
three years that same-sex couples are allowed of-state couples, we assume that the need to
to marry. We use the experience of travel and plan a trip will space out their
Massachusetts to model the number of same- weddings more evenly. Accordingly, we assume
sex couples who will marry in California in each that one-third of those couples will come to the
of the next three years. In Massachusetts, state in each of the first three years that
9,695 same-sex couples married in the first California extends marriage to same-sex
three years: 63% of those couples married in couples.

Table 5: Summary of Fiscal Effects, First Three Years

Revenue Source Year 1 Year 2 Year 3 Total

Tax Revenue from Out-

$7.9 $7.9 $7.9 $23.7
of-State Couples
Tax Revenue From
$20 $6.7 $4.7 $31.4
California Couples
License Fees from Out-
$1.7 $1.7 $1.7 $5.0
of-State Couple
License Fees from
$2.4 $.8 $.6 $3.8
California Couples

Total $32.0 $17.1 $14.8 $63.8

Using U.S. Census Bureau data about same-sex couples and drawing on the experience of Massachusetts
and other states, we estimate that during the first three years that marriage is extended to same-sex
couples in California:

• Approximately 51,319 couples residing in California will marry.

• In addition, approximately 67,513 same-sex couples from other states will come to California to
marry.

• California’s wedding and tourism-related business sectors will see an in increase of $683.6 million
in direct spending over the next three years.

• This direct spending will support over 2,178 new jobs in travel-related business in California.

• The direct spending from same-sex couples on weddings and tourism will generate $55.1 million
in state and local tax revenues.

• In addition, the weddings from in-state and out-of-state couples will generate $8.8 million in
marriage license fees.

10
ACKNOWLEDGEMENTS
We thank Gary J. Gates for analyzing Census 2000 and American Community Survey data for this report
and Darcy Pottle, Chris Ramos, and Devon Dunlap for their research, editing, and graphic design
assistance.

ABOUT THE AUTHORS

Brad Sears is Executive Director of the Williams Institute, UCLA School of Law, where he is also an
Adjunct Professor of Law and teaches sexual orientation and disability law courses. His current research
focuses on HIV discrimination by health care providers.

M.V. Lee Badgett is Research Director at the Williams Institute, UCLA School of Law, and Director of
the Center for Public Policy and Administration at the University of Massachusetts Amherst, where she is
also on the faculty of the Department of Economics. She studies family policy and employment
discrimination related to sexual orientation.

For more information, contact:

The Williams Institute
UCLA School of Law
Box 951476
Los Angeles, CA 90095-1476
T (310)267-4382
F (310)825-7270
williamsinstitute@law.ucla.edu
www.law.ucla.edu/williamsinstitute

11
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In re Marriage Cases, California Supreme Court (S147999), May 15, 2008, http://www.courtinfo.ca.gov/opinions/
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2
See http://www.sos.ca.gov/elections/elections_j.htm#pending_sigs (accessed May 2008).
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Badgett, M.V. Lee, R. Bradley Sears, Elizabeth Kukura, and Holning S. Lau. 2006. The Impact on Washington’s
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California’s Budget.” Stanford Law & Policy Review 16(1):197-232. http://www.law.ucla.edu/williamsproj/
publications/16_Stan_L_&_Poly_Rev_197.pdf (accessed March 2008).
15
Connecticut General Assembly, Office of Legislative Research. 2002. Office of Fiscal Analysis Report on HB 5001.
http://www1.law.ucla.edu/~williamsproj/connstudy_files/connstudy.htm (accessed March 2008).
16
Office of Legislative Council. 2002. Report of the Vermont Domestic partnership Review Commission.
http://www.leg.state.vt.us/baker/Final%20CURC%20Report%20for%202002.htm (accessed March 2008).
17
Hevesi, Alan G. 2004. Testimony of New York State Comptroller Alan G. Hevesi to New York City Council in Support
of the Right to Civil Marriage for Same-Sex Couples in New York State, March 3. New York: Office of the New York
State Comptroller. http://www.osc.state.ny.us/press/releases/mar04/030304b.htm (accessed March 2008).
18
Holtz-Eakin, Douglas (Director, Congressional Budget Office). 2004. “The Potential Budgetary Impact of
Recognizing Same-Sex Marriages.” Letter to Chairman of House Subcommittee on the Constitution, June 21.
http://www.cbo.gov/ftpdocs/55xx/doc5559/06-21-SameSexMarriage.pdf (accessed March 2008).
19
Commonwealth of Massachusetts, Registry of Vital Records and Statistics, Table 1 of statistical report dated May
16, 2007. The data for 2007 cover the time period through March 2007.
20
Gates, Gary. 2007. Geographic Trends Among Same-Sex Couples in the U.S. Census and the American Community
Survey, The Williams Institute. Page 17, Appendix I. http://www.law.ucla.edu/WilliamsInstitute/
publications/ACSBriefFinal.pdf (accessed May 31, 2008) (average of 2004-06 American Community Survey data for
same-sex couples in Massachusetts, 21,956).
21
See Cindy Chooley, Vermont Department of Health. Apr. 2007. Monthly Report on Civil Unions (reporting that
1,367 same-sex couples have entered a civil union in the state). Gates, supra note 20 Page 17, Appendix I.
(average of 2004-06 American Community Survey data for same-sex couples in Vermont, 2,435).

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22
E-mail from Special Filings/Domestic Partnership Unit, Secretary of State, California, to Christian Cooper (April 4,
2008) (reporting that 48,157 same-sex couples have entered a domestic partnership in the state). Though domestic
partnerships are available to different-sex couples under specific circumstances, we conservatively assume that 95%
of domestic partners in California are same-sex couples.
23
Gates, supra note 20 at Page 17, Appendix I. (average of 2004-06 American Community Survey data for same-sex
couples in California, 102,639).
24
Teng, Mabel S., San Francisco Assessor-Recorder. 2004. Demographics Breakdown of Same Gender Marriages.
http://www.alicebtolkas.org/abt/samesexmarriagestats.ppt (accessed May 20, 2007).
25
New York’s Governor, Attorney General, and Department of Civil Service have all recently issued statements that
New York will recognize same-sex marriages in other states. See Memorandum from David Nocenti to All Agency
Counsel (May 14, 2008); Op. Att’y Gen. No. 2004-1 (Mar. 3, 2004), available at http://www.oag.state.ny.us/
press/2004/mar/mar3a_04_attach2.pdf. More recently, the Attorney General’s Office reaffirmed its position in a
friend-of-the-court brief; See, e.g., Brief of the Attorney General of the State of New York as Amicus Curiae in
Support of Plaintiff-Appellant, dated March 2, 2007, filed as exhibit to motion of Attorney General for leave to file
amicus curiae brief in Funderburke v. New York State Dept. of Civil Service, Docket No. 2006-7589 (2d Dept.)
(Attorney General); and DCS Policy Memorandum Number: 129r1, Policy File Ref: A330 (Issued: September 22,
2006, revised: May 1, 2007). In addition, New York’s Governor has specifically confirmed that New York couples who
marry in California will have their marriages recognized. See Peters, Jeremy. 2008. “New York to Back Same-Sex
Unions From Elsewhere.” The New York Times. May 29: A1. New York courts have also supported the recognition of
same-sex marriages from other jurisdictions. See e.g., Martinez v. County of Monroe, 850 N.Y.S.2d 740 (App. Div.
2008) (holding that valid Canadian marriage of same-sex couple is entitled to recognition in New York for purposes of
spousal health care benefits); Lewis v. New York State Dep’t of Civil Serv., No. 4078-07 (N.Y. Sup. Ct. Mar. 3, 2008)
(holding State Department of Civil Service “within its authority” to adopt policy recognizing out of state marriages of
same-sex couples for purpose of employee benefits); and Beth R. v. Donna M., No. 350284/07, __ N.Y.S.2d __, 2008
N.Y. Slip Op. 28091, 2008 WL696441 (Sup. Ct. Feb. 25, 2008) (denying motion to dismiss divorce action and
rejecting argument that Canadian marriage of same-sex couple is void under New York law).
26
The Massachusetts Supreme Court has interpreted a 1913 state law to mean that same-sex couples from other
states can only marry in Massachusetts if their home state does not prohibit the recognition of such a marriage. See
Cote-Whitacre v. Dept. of Public Health, 446 Mass. 350, 844 NE2d 623 (March 30, 2006). In July 2007, the
Massachusetts Department of Public Health determined that New Mexico is such a state. See Abel, David. 2007.”
Same-sex couples from N.M. allowed to marry in Mass. Bay State agency clarifies ruling,” The Boston Globe, July 27;
http://www.boston.com/news/local/articles/2007/07/27/same_sex_couples_from_nm_allowed_to_marry_in_mass
(accessed May 31, 2008). This is due largely to the strong New Mexico comity statute for recognizing marriages from
other states. NMSA Section 40-1-4 (1978) and Lesinske v. Poole, 798 P.2d 1049 (1990) (interpreting NMSA Section
40-1-4). Massachusetts courts have also determined that couples from Rhode Island can also marry in
Massachusetts. See Cote-Whitacre v. Dept. of Public Health, 446 Mass. 350, 844 NE2d 623 (March 30, 2006) and the
Amended and Final Judgment of the trial court on May 10, 2007. http://www.glad.org/marriage/Cote-
Whitacre/AmendedFinalJudgment.pdf.(last accessed on May 31, 2008). However, we include Rhode Island in the
category of states for which we predict only 5% of same-sex couples will come to California to marry, see below,
based on Rhode Island’s extremely close proximity to Massachusetts and a recent ruling by the Rhode Island
Supreme Court that leaves the determination by Massachusetts courts in doubt. See Chambers v. Ormiston, 935 A.2d
956 (R.I. 2007).
27
Gates, supra note 20 at Page 17, Appendix I.
28
Both New Hampshire and New Jersey have civil union statutes that would treat a California marriage has a valid
civil union in those states. See, N.H. Rev. Stat.Ann. § 457-A:8 (2008) and Formal Op. Att’y Gen.(N.J.) No. 3-2007,
2007 WL 749807 (Feb. 16, 2007). Arguably, like New York and New Mexico, more couples from these states might
come to California to marry than from other states.
29
D.K. Shifflet & Associates, California Domestic Travel Report 2006. September 2007, Table 86 “ Top Origin States”,
page 108-109. Over 52% of California’s domestic tourists come from these states. http://www.visitcalifornia.com/
media/uploads/files/CAYE2006DomesticTravelReport-Final.pdf (last accessed May 31, 2008).
30
Gates, supra note 20 at Page 17, Appendix I.
31
See Goodridge v. Dept. of Public Health, 798 N.E.2d 941 (Mass. 2003).
32
See supra note 28.
33
Gates, supra note 20 at Page 17(average of same-sex couple counts from U.S. Census Bureau’s 2004, 2005 and
2006 American Community Survey).
34
Lagorce, Aude. 2004. “The Gay Marriage Windfall: $16.8 Billion.” Forbes.com, April 5. http://www.forbes.com/
commerce/2004/04/05/cx_al_0405gaymarriage.html (accessed May 2008).
35
Shawn Hubler, Hotels Are Hoping to Capitalize on a Gay Marriage Boom, L.A.TIMES, Mar. 28, 2004, at C1.

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36
See e.g. Brown, Jennifer Gerada. 1995. Competitive Federalism and the Legislative Incentives to Recognize Same-
Sex Marriage, Southern California Law Review 68: 745, 772: How will Same-Sex Marriage Affect Hawaii’s Tourism
Industry?: Hearings Before the Commission on Sexual Orientation and the Law, 18th Legislative Session (Hawaii
1995) (testimony of Sumner Lacroix & James Mark).
37
See Jung, Helen. 2004. “Gay Marriages May Bring Joy to Tourism.” Oregonian, Mar. 5: D1 (quoting Joe
D’Alessandro, President of the Portland Ore. Visitors Ass’n as saying gay marriage would no doubt provide an
“economic boost” to Portland as gay couples and their families fly in for weddings); Sarasohn, David. 2004. “Gay
Marriage, Tourism: A Package Deal,” Oregonian, April 11: C4. (“It’s definitely having a positive impact, because more
people are coming to Portland. They fly in, sometimes with families, friends, children, whatever. I’ve talked to the
hotel people, and they say they’ve seen an increase in gay and lesbian customers.” (quoting D’Alessandro)).
Sarasohn, David. 2004. “Gay Marriage, Tourism: A Package Deal,” Oregonian, April 11: C4.
38
See Jung, Helen. 2004. “Gay Marriages May Bring Joy to Tourism.” Oregonian, Mar. 5: D1 (reporting that hotels in
Vancouver had atypically high bookings and Macy’s department store ran out of wedding rings during the month that
San Francisco let same-sex couples marry); Knight, Heather. 2004. “Windfall in Castro: ‘Giddy’ Newlyweds Have Been
Boon For S.F. Neighborhood.” San Francisco Chronicle, February 18: A1 (reporting that extending marriages to same-
sex couples was “great for businesses as newlyweds throw their money at the neighborhood’s florists, jewelry stores,
liquor shops, bookstores, and photo processors.”); Bly, Laura. 2004. “Localities Cashing in on Same-Sex Marriages.”
USA Today, Feb. 27: 1D; see also Murphy, Dean E. “San Francisco Toasts Gay Weddings,” New York Times, February
29: 3.
39
Singer, Thea. 2004. “Three Swank Cities are Becoming Marriage Meccas for Gay Couples.” Boston Herald, March
22: 27 (reporting that wedding-related businesses such as hotels, banquet halls, florists, and jewelers, in Boston,
Cambridge, and Northhampton have seen “an upsurge of 10 to 100 percent in inquiries and bookings from gay
couples” looking to marry); see also Szaniszlo, Marie. 2004. “P’town Set for Gay-Wed Rush,” Boston Herald, April
11:10; Belkin, Douglas. 2004. “Wedding Bell Bonanza Tourism, Marriage Industry Foresee Boom in Same-Sex
Nuptials.” Boston Globe, February 26: 1.
40
Singer, Thea, supra note 39 at 27.
41
Massachusetts General Laws. 1998. ch. 207, § 11. In 2006, the Massachusetts Supreme Court interpreted the
Commonwealth’s 1913 marriage evasion law to forbid all marriages that would be illegal in the state in which the
out-of-state couples reside. Cote-Whitacre vs. Dept. of Public Health 446 Mass. 350 (2006).
42
“California Travel Impacts by County 1992-2006, 2007 Preliminary Estimates.” March 2008. Dean Runyon
Associates. Prepared for California Travel and Tourism Commission., page 1 (“In 2007, the amount of travel spending
that supported one job in travel-related businesses was $104,600.”). http://www.deanrunyan.com/impactsCA.html
(last accessed June 1, 2008)
43
Supra note 42 at page 1.
44
California Domestic Travel Report 2006. September 2007. D.K. Shifflet & Associates. Page 57, Table 71 “Length of
Stay” (in 2007 Non-Resident tourists to California stayed, on average, 4.15 days in California); and page 44, Table 13
“Average Expenditures” (Non-Resident tourists to California spent, on average, $163.8 per person per day).
www.visitcalifornia.com/media/uploads/files/CAYE2006DomesticTravelReport-Final.pdf (accessed May 31, 2008.
44
The Wedding Report. Industry Report-US Only-Total Spending Report. Total Spending by Year. http://www.the
weddingreport.com/wmdb/index.cfm?action=db.viewdetail&func=2.1 (last accessed June 1, 2008). Here we use the
three year average for 2008 to 2010.
46
California City and County Sales and Use Tax Rates. California State Board of Equalization. April 1, 2007.
Publication No. 71 • LDA. pages 4-17, Table “Cities, Counties, and Tax Rates; http://www.boe.ca.gov/pdf/pub71.pdf
(last accessed on June 1, 2008) (for state and local sales taxes by county); “California Travel Impacts by County
1992-2006, 2007 Preliminary Estimates.” March 2008. Dean Runyon Associates. Prepared for California Travel and
Tourism Commission., page 87, “California Occupancy Tax by County.” http://www.deanrunyan.com/impactsCA.html
(last accessed June 1, 2008) (average transient occupancy taxes by county).
48
We apply the weighted average for the transient occupancy tax rate to the percentage of each couples tourism
spending that is likely to be used on accommodations, 14.6%. California Domestic Travel Report 2006. September
2007. D.K. Shifflet & Associates. Page 46, Table 15 “Proportion of Total Expenditures” (in 2007 Non-Resident
tourists to California spent 14.6% of their spending on accommodations); http://www.visitcalifornia.com/media/
uploads/files/CAYE2006DomesticTravelReport-Final.pdf (last accessed May 31, 2008. We apply the weighted average
for the state and local sales tax to the remaining wedding and tourism spending for these couples. The percentage of
same-sex couples living in each California county was generated by Senior Research Fellow Gary Gates on May 30,
2008, using the most recent American Community Survey data available.

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49
The Wedding Report. Industry Report-California-State -Total Spending Report. Total Spending by Year (2008:
$29,628, 2009: $30,570, $2010 $31,542) http://www.theweddingreport.com/wmdb/index.cfm?action=db.view
detail&func=2.1 (last accessed June 1, 2008). Here we use the three year average for 2008 to 2010.
50
Marriage License fees were obtained from each the website of each county in California on May 30 and 31, 2008.
The percentage of same-sex couples living in each California county was generated by Senior Research Fellow Gary
Gates on May 30, 2008, using the most recent American Community Survey data available.
51
See e.g. supra notes 15-17.
52
See California Government Code Sec. 26840 et. seq.
53
Website of Internal Services Agency/County Clerk Recorder, County of Sacramento, “Marriage License Information”
http://www.ccr.saccounty.net/MARFAQ.asp (last accessed on June 1, 2008.)
54
Commonwealth of Massachusetts, Registry of Vital Records and Statistics, Table 1 of statistical report dated May
16, 2007. Because marriages began in the middle of the year 2004, the proportions listed here by year are
approximate.

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