^[PDF] State and local government tax rules.

Rob Bonta 2 November 22, 2021 Local Government Taxes and Fees. The largest local government tax is the property tax, which raises roughly $75 billion annually. Other local taxes include sales taxes, utility taxes, and hotel taxes.
https://lao.ca.gov/ballot/2021/210534.pdf

^[PDF] Revenues and the 2010-11 Budget

. ; Revenues can include nontax sources (sale of state assets, securitization, etc.) and increases in the taxes owed or collected. Today, we present a menu of tax changes for the Legislature’s consideration—focusing on those for which a reasonable case can be made on tax policy grounds. ; Our three basic approaches to increasing
https://lao.ca.gov/handouts/FO/2010/Revenues_201011_Budget_051110.pdf

^[PDF] California's Use Tax

Including local option tax rates, the average sales and use tax rate in California now is 9.1 percent. The Use Tax Has a Long History… 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 28, 2011 LAO 70 YEARS OF SERVICE  No General Tax Exemption for Internet Sales.
https://lao.ca.gov/handouts/Econ/2011/CA_Use_Tax_2_28_11.pdf

2009 Initiative Analysis: Education and Taxpayer Fairness Act

Property Tax Deduction. Businesses may deduct payment of local property taxes as a business expense in their computation of taxable income under the state's corporate tax (CT) and personal income tax (PIT).
https://lao.ca.gov/ballot/2009/090728.aspx

^[PDF] Cal Facts 2004: State and Local

This property tax shift reduced local governments’ revenue losses resulting from Proposi- tion 13’s limit on the property tax rate. In 1992 and 1993, the state permanently modified the property tax allocation formulas again.
https://lao.ca.gov/2004/cal_facts/cal_facts_state_local_2004.pdf

^[PDF] Cal Facts 2004

This property tax shift reduced local governments’ revenue losses resulting from Proposi- tion 13’s limit on the property tax rate. In 1992 and 1993, the state permanently modified the property tax allocation formulas again.
https://lao.ca.gov/2004/cal_facts/cal_facts_2004.pdf

The 2022-23 Budget: Middle Class Scholarship Program

Mar 30, 2022 - (For context, about 90  percent of tax filers in California are beneath this cap.) Revamped MCS Program Is Much Costlier Than Original Program. In fall 2021, CSAC prepared a cost estimate for the revamped MCS program using more detailed student ‑level data than was available when the 2021 ‑22 budget was enacted.
https://lao.ca.gov/Publications/Report/4581

^[PDF] Taxation of commercial property.

Property Owners Can Deduct Property Tax Payments From Taxable Income. State law allows property owners to deduct property tax payments from their taxable income for the purposes of calculating PIT and corporation tax payments, effectively reducing their tax liability.
https://lao.ca.gov/ballot/2017/170715.pdf

Policy Brief: Reversing the Property Tax Shifts

Policy Brief: Reversing the Property Tax Shifts Legislative Analyst's Office, April 2, 1996 Reversing the Property Tax Shifts Summary In 1992-93 and 1993-94, the state shifted about $4 billion in property taxes from certain local agencies to schools.
https://lao.ca.gov/1996/040296_prop_tax_shifts/pb040296.html

^[PDF] The 1982-83 Budget: Perspectives and Issues

WindfallProfits Tax. The state's existingBank and Corporation Tax Law allows firm.sto deduct certain taxes (such as sales and property taxes) but not others (such as federal income taxes) in determining their taxable B-4 income.
https://lao.ca.gov/analysis/1982/pandi_82_Part2.pdf