Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details]

Jun 1, 1993 - Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details] Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? Format: PDF Description: In this brief, we review the existing authority of counties to raise the local sales tax, and the viability of this proposed method for offsetting the county revenue losses associated with the proposed property tax shift.
https://lao.ca.gov/Publications/Detail/254

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

Cities and Counties Have Broad Tax Authority. Outside of the property tax, cities and counties have authority to impose a broad range of taxes, including sales taxes, parcel taxes, utility taxes, hotel taxes, and business taxes.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.pdf

^[PDF] Revenue Options for the 1990-91 Budget

Together, these taxes accounted for over 90 percent of all state and local tax revenues. Various other levies such as the gross premiums insurance tax, death-related taxes, tobacco and alcoholic beverage taxes, parimutuel horseracing taxes and municipal utility and business taxes accounted for the remainder of California's tax burden.
https://lao.ca.gov/1990/reports/0690_revenue_options_for_the_1990-91_budget.pdf

Property Taxes: Why Some Local Governments Get More Than Others

Unlike the income and sales taxes, however, property taxes are used exclusively for local purposes. All property taxes are allocated to local governments within the county in which the tax is collected.
https://lao.ca.gov/1996/082196_prop_taxes/property_tax_differences_pb82196.html

^[PDF] Tax Expenditure Reporting

Tax Expenditure Reporting Requirements California law defines "tax expenditures" to include all deductions, credits, exclusions, exemptions, and preferential tax rates contained in the state tax structure and in the local property tax.
https://lao.ca.gov/analysis/1979/01_transmittal_overview_1979.pdf

1997-98 Budget Analysis: The Governor's Corporate

Source: Federation of Tax Administrators. The corporate tax rate by itself, however, provides only partial information on the tax burden facing a corporation. Without knowing the nature of the tax base to which a tax rate is applied, and tax credits that may affect final tax
https://lao.ca.gov/analysis_1997/part5c_corporate_tax_proposal_pi97.html

July 2017 Update: Los Angeles’ Bid for the Olympics and Paralympics

Jul 6, 2017 - For example, the Governor could specify officials in the Franchise Tax Board and the California Department of Tax and Fee Administration to confer as needed with IOC or LA 2024 officials on any Games-related state tax policy issues that are identified in the future.
https://lao.ca.gov/Publications/Report/3695

1997-98 Budget Analysis: Property Taxes--Why Some Local Governments Get More Than Others

T he responsibility for allocating the property tax was assigned to the state by Proposition 13 which stated that property taxes were to be allocated "according to law." Assembly Bil l 8 allocated property taxes among the local governments within a county and provided fiscal relief to partially make up for property tax losses resulting from Proposition 13's tax limitation provisions.
https://lao.ca.gov/analysis_1997/part6c_prop_taxes_pi97.html

^[PDF] Local Sales Taxes: What Role Can They Play in the 1993-94 State Budget?

Special Authority Tax (Section 7285.5). The county board of su- pervisors may establish a spe- cial authority to levy a tax for specific purposes. The ordinance establishing this tax must contain a specific expenditure plan for the tax proceeds.
https://lao.ca.gov/1993/local_sales_taxes_254_060193.pdf

May Revision: LAO Economic Outlook [EconTax Blog]

May 15, 2015 - With a large base of high-income, high-skill workers and a wealthy, technology-driven economy, the Bay Area is driving economic growth in California, contributing disproportionately to tax revenue growth .
https://lao.ca.gov/LAOEconTax/Article/Detail/104