Medical marijuana. [Ballot]

Nov 10, 2015 - State a nd local governments currently collect sales tax on medical marijuana. A small number of cities also impose a supplemental tax on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from the above taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-069

The 2022-23 California Spending Plan: Child Care and Preschool

Oct 27, 2022 - The Superintendent of Public Instruction is to develop a methodology to determine grant awards to each county based on the number of three- and four-year olds in the county. Funds can be used for a variety of purposes including assessing parental preferences for preschool and engaging in community-level coordination to implemen t preschool options.
https://lao.ca.gov/Publications/Report/4643

^[PDF] Homeownership affordability.

Local governments rely on a variety of taxes and fees to fund their services, like schools, fire and police, public works, and parks. The property and sales taxes generally are the largest sources of local tax revenue for cities and counties.
https://lao.ca.gov/ballot/2023/230498.pdf

LAO 2005 Budget Perspectives and Issues: Perspectives on State Revenues

This is a uniform local tax rate of 1.25  percent levied by all counties (the so-called Bradley-Burns rate). Of this total, 0.25  percent is deposited into county transportation funds, while the remaining 1  percent is allocated to city and county governments for their general purposes.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_3_anl05.htm

The 2021-22 Spending Plan: Human Services

Nov 22, 2021 - Funds Racial Equity and Implicit Bias Training for County CalWORKs Staff. The spending plan includes $3  million General Fund in 2021 ‑22 and $10  million in 2022 ‑23 to support racial equity training for CalWORKs county staff.
https://lao.ca.gov/Publications/Report/4476/2

The 2017-18 Budget: California's Fiscal Outlook

Nov 16, 2016 - This increase in county contributions to IHSS costs could decrease our projected state share of cost for the IHSS program by hundreds of millions of dollars annually in the out–years. Restoration of the IHSS Service Hours Previously Reduced by 7  Percent Tied to MCO Tax Existence.
https://lao.ca.gov/Publications/Report/3507

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance [Publication Details]

Jan 26, 2022 - The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4501

The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Jan 26, 2022 - Federal Tax Laws Exempt Pandemic ‑Related Financial Assistance. Federal personal income tax and corporation tax laws generally consider grants and forgiven loans as taxable business income. However, the federal tax laws were changed to specifically exclude these pandemic ‑related financial assistance programs from taxable income.
https://lao.ca.gov/Publications/Report/4501

^[PDF] May Revision Overview: Transportation

Suspend Gas Tax Subvention to Local Governments for One Year. ; This option would suspend the subvention of about $1.03 billion in gas tax funds to cities and counties for one year. The sus- pended amount would have to be repaid with interest within three years.
https://lao.ca.gov/handouts/transportation/2009/Transportation_Overview_05_29_09.pdf

^[PDF] The 2013-14 Budget: Examining the State and County Roles in the Medi-Cal Expansion

Vehicle license fee (VLF) and state sales tax revenues that are allocated to the health account of each county. 9 1991/2011 Mental Health Realignment. The VLF and state sales tax revenues that are allocated to the mental health account of each county. 9 Tobacco Master Settlement Funds.
https://lao.ca.gov/analysis/2013/health/ACA/medi-cal-expansion-021913.pdf