^[PDF] ALTERNATIVE PUBLIC TRANSPORTATION FUNDING FOR LOS ANGELES COUNTY

As noted above, a payroll tax would impact salary and wage earners without taxing other income. In contrast to an income tax, it would not provide allowances for exemptions or deductions. For example, an employee earning $20,000 annually would be taxed $100 for each one-half percent increment of tax applied.
https://lao.ca.gov/reports/1979/01_alternitive_public_transportation_funding_for_los_angeles_county.pdf

^[PDF] Education and Taxpayer Fairness Act

Brown Jr. 2 December 16, 2009 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.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

^[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] Groundwater Preservation and Water Consumer Awareness Act of 2015

BACKGROUND Sales and Use Taxes and Excise Taxes. California’s state and local governments levy sales and use taxes on retail sales of most tangible goods. Under the State Constitution and state statute, many foods and beverages—including bottled water—are currently exempt from California’s state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150257.pdf

^[PDF] Voter-Approval Requirements for Local Taxes

In 1982, the California Supreme Court found that special taxes are those used for a specifi ed purpose.  Proposition 218 Added Defi nition of Special Tax to the State Constitution. Proposition 218 added the following provisions to the Constitution:  All taxes levied by local governments are either special taxes or general
https://lao.ca.gov/handouts/state_admin/2013/Voter-Approval-040813.pdf

2009 Initiative Analysis: California Freedom From Slavery Act

The dollar amount of parcel and Mello-Roos taxes charged to property owners may vary by type or size of parcel, but these taxes are not to be imposed on an ad valorum basis. Estate Tax. California's estate tax is collected as a portion of the federal estate tax in the form of a deduction for state estate taxes.
https://lao.ca.gov/ballot/2009/090629.aspx

^[PDF] Letter to Honorable Mark Leno on Corporation Tax Trends

The two largest taxes paid by businesses—property taxes and sales taxes—were each much larger than the total amount of state corporate income taxes. Corporation Tax as Percent of State Revenues The discussion at the hearing focused largely on the trend, over time, in the share of state revenues that come from the CT.
https://lao.ca.gov/letters/2014/Leno-Corporation-Tax-031314.pdf

^[PDF] The 2019-2020 Budget: Tax Conformity

Lastly, a broader tax base also usually results in a more horizontally equitable tax structure, with fewer groups receiving preferential treatment. . . . But Tax Laws Should Have a Clear Rationale. While greater simplicity, improved tax administration, and a broader tax base are good reasons for conforming to
https://lao.ca.gov/reports/2019/3959/tax-conformity-030619.pdf

^[PDF] The 2021-22 Budget: Business Tax Incentives

Federal Deduction for State and Local Taxes Limited to $10,000. Federal personal income tax filers may deduct up to $10,000 of state and local taxes (SALT) from their taxable income. Prior to the 2017 federal tax changes, there was no upper limit on the amount of state and local taxes a filer could deduct.
https://lao.ca.gov/reports/2021/4327/business-tax-incentives-012821.pdf