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[PDF] California Home Rule Amendment

Restricts the authority of any local government to impose a sales and use tax, or changes the method of distributing sales and use tax revenues. Appropriates, reallocates, suspends, or delays revenues from taxes imposed by local governments, including but not limited to the business license tax, transient occupancy tax, and utility users tax.
https://lao.ca.gov/ballot/2004/040045.pdf

2003 Budget Analysis: P&I, Part 1

Under most circumstances, some of the increase in taxpayers' state tax liabilities is likely to be offset by reduced federal income taxes due to the deductibility of state and local taxes for federal income tax purposes.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_5a_taxes_anl03.html

The 2016-17 Budget: California's Fiscal Outlook

Nov 18, 2015 - (The sales tax portion of Proposition 30 phases out over the 2016 –17 and 2017 –18 fiscal years. The amount of revenue generated by the sales tax is relatively small compared with the income tax and has a smaller effect on the minimum guarantee.)
https://lao.ca.gov/Publications/Report/3305

The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - The program authorizes the issuance of bonds backed by personal income tax revenues raised under the Mental Health Services Act (Proposition   63 o f 2004). Before these bonds can be issued, the state must complete a validation process whereby the courts determine whether issuance of the bonds is legal.
https://lao.ca.gov/Publications/Report/3870/8

[PDF] State Taxation

Other Taxes Oil Severance Tax. Most states that tax businesses in extractive industries—such as mining and oil drilling—do so on the basis of the quantity or value of raw material extracted from the ground.
https://lao.ca.gov/ballot/2005/050102.pdf

Cal Facts 2004 State Budget

In addition to income taxes, there are also significant tax gaps associated with sales and use taxes and certain state excise taxes. State Tax Expenditures Are Significant Tax expenditure programs (TEPs) are special tax provisions that result in lower tax
https://lao.ca.gov/2004/cal_facts/2004_calfacts_budget.htm

[PDF] Local government taxes and fees.

BACKGROUND Local Taxes and Fees. The largest local government tax is the property tax, followed by local sales taxes, utility taxes, hotel taxes, and other taxes. In addition to these taxes, local governments levy a variety of fees and other charges.
https://lao.ca.gov/ballot/2017/170678.pdf

[PDF] Use Tax on Remote Sales

In 2016-17, the sales and use tax raised $53 billion for California’s state and local governments, including $25 billion for the state’s General Fund. (Roughly one-tenth of sales and use tax revenue comes from the use tax.) ; Sales and Use Tax Rates Vary Across Cities and Counties.
https://lao.ca.gov/handouts/state_admin/2018/Use-Tax-101518.pdf

[PDF] McCauley-Rooker Tax Equity and Fiscal Responsibility Act

The state also levies an estate tax payable upon death, equal to the amount of any available state tax credit allowed under the federal estate tax (currently zero). Finally, residential and commercial property is subject to a general-purpose local ad valorem property tax rate of up to 1 percent annually, plus any additional tax for voter-approved indebtedness.
https://lao.ca.gov/ballot/2006/060370.pdf

2006 Initiative Analysis: McCauley-Rooker Tax Equity and Fiscal Responsibility Act

The state also levies an estate tax payable upon death, equal to the amount of any available state tax credit allowed under the federal estate tax (currently zero). Finally, residential and commercial property is subject to a general-purpose local ad val orem property tax rate of up to 1  percent annually, plus any additional tax for voter-approved indebtedness.
https://lao.ca.gov/ballot/2006/060370.htm