^[PDF] California's Tax Expenditure Programs: Sales Taxes

The sales and use tax actually consists of two comple- mentary taxes: • Sales Tax. The sales tax portion is the more familiar of the two taxes and is levied on the total purchase price of tangible personal property sold in California, except for items specifi- cally exempted from taxation by law. • Use Tax.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf

The 2013-14 Budget: Overview of the May Revision [Publication Details]

May 17, 2013 - The 2013-14 Budget: Overview of the May Revision [Publication Details] Video Description: In the May Revision, the administration forecasts that weaker tax collections in the coming months will erode the vast majority of the $4.5 billion of unexpected tax revenues collected since January.
https://lao.ca.gov/Publications/Detail/2745

^[PDF] 2009-10 Budget Analysis Series: Revenues

Corporate Tax Tax includes the corporate franchise tax, corporate income tax, and bank tax. All are based on net in- come. In addition, limited liability enti- ties pay a fee. Corporations, Subchapter S corporations, and other business entities.
https://lao.ca.gov/2009/tax/revenues_0209/revenues_020609.pdf

Analysis of the 1995-96 Budget Bill: How Will the Economy Be Affected?

These options wo uld also redistribute the tax burden. In both cases, revenues would decline and the progressivity of California's overall tax structure would change. Broadening the tax base in order to lower tax rates also could be considered, such as a value- added tax (VAT) or a similar consumption-based tax.
https://lao.ca.gov/analysis_1995/pt5-a4.html

^[PDF] Policy Brief Property Taxes: Why Some Local Governments Get More Than Others

Policy Brief Property Taxes: Why Some Local Governments Get More Than Others rather than in Sacramento . . .” It is less clear, on the other hand, governments—including over 1,000 whether property tax variation school districts—receive a share of caused by the AB 8 property tax local property taxes.
https://lao.ca.gov/1996/082196_prop_taxes/property_tax_differences_pb82196.pdf

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

^[PDF] California's Tax Gap

Use Tax Gap. According to various studies, the bulk of the SUT tax gap occurs in the use tax component. Tax noncompliance occurs in three principal areas: ! Use Tax Remittance by California Business Consumers.
https://lao.ca.gov/handouts/revtax/2005/Californias_Tax_Gap_030105.pdf

^[PDF] Other Possible Revenue Sources for Medi-Cal and Developmental Services

Changes to Tax Credits and Other Tax Expenditures
https://lao.ca.gov/handouts/health/2015/Other-Possible-Revenue-Sources-Medi-Cal-Developmental-Services-070915.pdf

^[PDF] The Department of Tax and Fee Administration, the State Board of Equalization, and the Office of Tax Appeals

Before 2017, BOE administered the sales and use tax and dozens of smaller tax and fee programs. Franchise Tax Board (FTB) Administers Personal Income Tax and Corporation Tax. FTB administers personal income and corporate taxes and is headed by a three‑member board: the State Controller, the Director of Finance, and the Chair of the BOE.
https://lao.ca.gov/handouts/state_admin/2022/The-Department-of-Tax-and-Fee-Administration-the-State-Board-of-Equalization-and-the-Office-of-Tax-Appeals-032222.pdf

^[PDF] LAO 1997 Budget Analysis: Improving The Incentives for Property Tax Administration Chapter

Tax Collection and Distribution. The work of the assessor is the first step in the property tax administration process. Once the assessed value has been determined, it is the job of the county tax collector and the county auditor to send out tax bills, collect tax revenue, and allocate that revenue to the local jurisdictions that receive property taxes.
https://lao.ca.gov/analysis_1997/part6b_prop_tax_admin_pi97.pdf