Cannabis Tax Revenue Update (2024 Q4) [EconTax Blog]

Mar 6, 2025 - Proposition 64 created two excise taxes on cannabis: a 15 percent retail excise tax and a cultivation tax. Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022.
https://lao.ca.gov/LAOEconTax/Article/Detail/824

^[PDF] A Look at Voter-Approval Requirements for Local Taxes

Cities, counties, special districts, and school and community college districts Sales Tax A levy on the retail sale of tangible goods. Cities, counties, and some special districts Hotel Tax A levy on the occupancy of hotels, motels, or other short-term lodging.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.pdf

The 2025-26 Budget: Child Welfare

Feb 13, 2025 - In addition, the budget proposal includes $1.7  million total funds ($1.2  million General Fund) to support training and fidelity tools for counties on CANS assessments. Questions. When reviewing the administration ’s proposal for initial funding around the Tiered Rate Structure in the budget year, some questions for the Legislature to consider asking the administration
https://lao.ca.gov/Publications/Report/4962

^[PDF] MOU Fiscal Analysis Bargaining Unit 2

The proposed agreement allows the state—with union concurrence—to increase the number of confi dential positions associated with Unit 2.  Meal and Lodging Expenses. The proposed agreement would increase the maximum reimbursement rates available to employees for costs related to meals and lodging while traveling on state business.  Continuous Appropriations.
https://lao.ca.gov/MOU/2014/MOU-BU-2-082214.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 12

.”  Meal and Lodging Expenses. State employees may be reimbursed for specifi ed costs related to travel and other business expenses. The proposed agreement would increase the maximum reimbursement rates available to employees for costs related to meals and lodging while traveling on state business.
https://lao.ca.gov/mou/2013/MOU-BU-12-082913.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 6

The proposed agreement would increase the maximum reimbursement rates available to Unit 6 employees for costs related to meals and lodging while traveling on state business. Employees would be eligible for reimbursement for:  A maximum of $41 for meals (up from $34) in a 24-hour period of travel.  Between $90 and $150 each night (up from between $84 and $140 each night) for necessary in-state lodging, depending on location.  Fire Captain Holiday Reduction.
https://lao.ca.gov/MOU/2013/MOU-BU-6-090413.pdf

Property Assessment Rules for Businesses [EconTax Blog]

Sep 6, 2016 - Property Taxes Based on Assessed Value. Under Proposition 13, property taxes are limited to 1 percent of the assessed value of land and buildings. County assessors determine the assessed value of property, which reflects the “full cash value ” when there is a change in ownership.
https://lao.ca.gov/LAOEconTax/Article/Detail/202

^[PDF] 1958 Budget Analysis: Judicial Branch

When a judge is assigned to a court where there is a salary differential, the judge receives such extra compensation plus necessary expenses for travel, board and lodging incurred. ANALYSIS The 1957-58 Budget Act appropriation was $25,000, and an addi- tional $5,000 was allocated from the Emergency Fund.
https://lao.ca.gov/analysis/1958/04_judicial_1958.pdf

LAO 2004 Budget Analysis: Community Care Licensing

The division is also responsible for investigating any complaints lodged against these facilities and for conducting inspections of the facilities. The state moni tors appro ximately 92,000 homes and facilities, which provide services for almost 1.4  million individuals.
https://lao.ca.gov/analysis_2004/health_ss/hss_23_ccl_anl04.htm

IRS Migration Data Shows Increased Movement in 2020 [EconTax Blog]

Aug 16, 2022 - The forgone state income tax collections associated with this net outmigration likely represent a bit over one percent of total s tate income tax revenues. This is about double the amount of forgone revenues associated with outmigration in 2019.
https://lao.ca.gov/LAOEconTax/Article/Detail/747