An Overview of the 1997-98 Governor's Budget

Taxes and Fees . Phased 10  percent corporate tax rate reduction. Additional federal tax conformity. No renters' credit. Increase in drivers license fees. Welfare . Welfare reform proposal includes various time limits for recipients and block grant funds for counties (beginning 1998-99).
https://lao.ca.gov/1997/011597_bud_overview/budget_overview_197.html

U.S. Retail Sales Update: July 2022 [EconTax Blog]

Aug 17, 2022 - U.S. retail sales (seasonally adjusted) remained nearly unchanged from June to July.
https://lao.ca.gov/LAOEconTax/Article/Detail/748

2001 Initiative Analysis: Fair Tax Act

Replacement With New Taxes. The measure establishes that a VAT and an ad valorem tax on fuel may be levied locally but only by cities and counties. The various restrictions regarding the VAT base are identic al to those governing the state.
https://lao.ca.gov/ballot/2001/011138_INT.htm

2013 Initiative Analysis: California Road Repairs Act of 2014

Revenues from the VLF fund a variety of county and city services. Proposal New Tax on Vehicles. This measure amends the State Constitution to create a new tax on vehicles. Specifically, the measure creates an annual property tax on all vehicles registered in the state, at the rate of 1 percent of a vehicle ’s value upon full implementation beginning on January 1, 2018.
https://lao.ca.gov/ballot/2013/130703.aspx

2001 Budget Analysis: P&I, Part 5a

Similarly, if a final appellate court decision finds that revenues from the half-cent realignment sales tax are subject to Proposition 98's education funding guarantee, this portio n of the sales tax would be repealed.
https://lao.ca.gov/analysis_2001/2001_pandi/pi_part_5a_anl01.html

Realignment Revisited: An Evaluation of the 1991 Experiment in State-County Relations

Similarly, if a final appellate court decision finds that revenues from the half-cent realignment sales tax are subject to Proposition 98's education funding guarantee, this portio n of the sales tax would be repealed.
https://lao.ca.gov/2001/realignment/020601_realignment.html

^[PDF] LAO 1994 Budget Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

These taxes can be im- posed at rates of either 0.25 percent or 0.5 percent, and cannot exceed an aggregate of 1.5 percent. In total, the sales tax rate ranges from 7.25 percent in counties with no optional taxes, to 8.5 percent in the City and County of San Francisco.
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part3.pdf

^[PDF] An Overview of the 1997-98 Governor's Budget

Taxes and Fees. Phased 10 percent corporate tax rate reduction. Additional federal tax conformity. No renters’ credit. Increase in drivers license fees. Welfare. Welfare reform proposal includes various time limits for recipients and block grant funds for counties (beginning 1998-99).
https://lao.ca.gov/1997/011597_bud_overview/budget_overview_197.pdf

^[PDF] LAO 1997 Budget Analysis: I State Fiscal Picture Chapter

These continuing programs include: • The Citizen’s Option for Public Safety (COPS) program, which provides $100 million for local law enforcement; • The property tax administration loan program, which provides up to $60 million in forgivable loans to local assessors; and • $33 million in continued funding for county juvenile detention camps.
https://lao.ca.gov/analysis_1997/part_1_fiscal_picture_pandi97.pdf

^[PDF] LAO 1996 Budget Analysis: State Administration Chapter

The BOE also oversees the administration of the property tax by county assessors and assesses property owned by public utilities. The BOE is also the final administrative appellate body for personal income and bank and corpo- rate taxes, as well as for the taxes it administers.
https://lao.ca.gov/analysis_1996/a96h.pdf