Depends on what you mean by "top," and who does the "rankings."

I WILL offer some opinions.

The Lake Tahoe basin offers some of the best recreational activities, in Winter and in Summer seasons. Plus, it has a nice little gambling strip, right on the California/Nevada state line.

The entire City of San Francisco is internationally known as a destination as it offers picturesqe views of the Bay and the ocean, sailing and other water activities, a diverse nightlife and resturant scene, international population, big city advantages and all this within a fairly small city area.

And MUCH of what California has to offer tourists is within fairly easy reach of the city proper, such as the Wine Country, California Redwood country, The Pacific Coast Highway, both North and South of San Francisco, Surfing spots, including Maverick’s and Santa Cruz and a lot more.

Southern California also has a lot too offer, including the Disney complex in Anaheim, San Diego, Hollywood and the Greater San Fernando Valley. But I’m not from that area and I’ll leave it to others to list their impressions of SoCal.