No. 5: Sacramento, Calif.

Sacramento Kings point guard Tyreke Evans falls to the floor after a shot against the Golden State Warriors. Forbes said poor performance by the Kings hasn't made for good times in Sacramento. Neither has the state's tax rate.
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( Jason O. Watson/US Presswire / April 10, 2011 )

Sacramento Kings point guard Tyreke Evans falls to the floor after a shot against the Golden State Warriors. Forbes said poor performance by the Kings hasn't made for good times in Sacramento. Neither has the state's tax rate.

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