State sales tax, county property tax, no city sales tax. Costco will probably have more employees than the church, and require more 'city services', and thus state and county will probably do some 'revenue sharing'--not nearly at the level of 'charitable giving' as the church.
I don't know how California works, but only $25,000 in annual property taxes would be fantastic, considering the property alone, with no buildings, costs $14 million. That's a property tax rate of 0.0178% or $1.78 mills (here in CT, we measure property taxes in mills, which is how much you pay for each thousand dollars of value).
1.78 mills is incredibly low. Here in Greenwich, our mill rate is about $11, whereas in poorer parts of the state, the mill rate is much higher, for instance, in Bridgeport, it's $65. So in Greenwich, a $14 million property would be assessed at $9.8 million (assessments are 70% of the market value) and taxed at $11 per $1000, or $107,800 for the $14 million property. In Bridgeport, annual taxes would be six times as much, or around $640,000 per year.
Sales taxes are usually administered by the state and collected by the state, not the county. Thus, the local municipality would likely not derive much benefit from the sales taxes.