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Traveling in California: Transportation Revenues and Expenditures Part I

This sales tax rate can go up to 8.75  percent when optional sales taxes are included. The sales tax rates paid in California are a combination of several tax rates levied by the state and individual local govern ments. • State Tax Rate.
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels_finance.html

[PDF] Ballot Analysis

Property taxes raise around $65 billion each year for these local governments. How Is a Property Tax Bill Calculated? Each property owner’s annual property tax bill is equal to the taxable value of their property multiplied by their property tax rate.
https://lao.ca.gov/ballot/2020/Prop19-110320.pdf

[PDF] Wealth Tax. (Amendment #1-S.)

It also eliminates the current alternative minimum tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so- called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2005/050639.pdf

2005 Initiative Analysis: The McCauley-Rooker Tax Equity and Fiscal Responsibility Act

Annual increased state taxes—primarily from increased personal income taxes—in the low tens of billions of dollars annually, offset by a commensurate amount of state tax reduct ions from rate reductions and new tax credits.
https://lao.ca.gov/ballot/2005/050762.htm

[PDF] The 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. 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/2005/050762.pdf

[PDF] An Overview of California's Manufacturers' Investment Credit

In addition to the 6 percent tax credit for income tax liabilities discussed above, the tax program provides the following features in lieu of the tax credit: Provides “start-up” businesses the option of claiming a 5 percent sales and use tax (SUT) exemption on equipment purchases.
https://lao.ca.gov/2002/mic/120502_Manufacturers_Investment_Credit.pdf

2004 Initiative Analysis: Local Government Property Tax Protection Act

Appropriates, reallocates, suspends, or delays revenues from taxes imposed by local governments, including but not limited to the business license tax, transient occupa ncy tax, and utility users tax.
https://lao.ca.gov/ballot/2004/040087.htm

[PDF] Local Government Property Tax Protection Act

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/2004/040087.pdf

[PDF] Understanding California's Property Taxes

Economists use the five common tax policy criteria summarized in Figure 12 to objectively compare particular taxes. These criteria relate to how taxes affect people’s decisions, how they treat different taxpayers, and how the revenue raised from taxes performs over time.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.pdf

California's Tax System: A Primer, Chapter 3

California's Tax System: A Primer, Chapter 3 Legislative Analyst Office, January 2001 California's Tax System Sales and Use Tax Overview of the Sales and Use Tax The sales and use tax (SUT) is the second largest tax levied in California and is assessed at both the state and local levels.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter3.html