Rob Babek, partner-in-charge of Los Angeles Tax & Business Services, was quoted by the Los Angeles Times in a story about the Rams’ relocation to the area.
Los Angeles Times

Some agents suggested players might prefer to have their primary residence in a state with no income tax, such as Florida, though tax accountant Rob Babek said there would be little benefit in doing so.
Babek, a partner in the Century City office of accounting firm Marcum who does the books for a handful of athletes, said pro players pay state income taxes based on where they play their games — some to their team’s home state and smaller shares to every state where they play over the course of a season.
“Even if you’re living in another state, you still have to pay California taxes because half of your games are here,” he said.