^[PDF] Administration of the Insurance Tax Program: A Case for Limited Reform

Administration of the Insurance Tax Program: A Case for Limited Reform EVALUATION OF THE INSURANCE TAX AUDIT PROGRAM Currently, the Department of Insurance has full responsibility for conducting audits of insurance tax returns.
https://lao.ca.gov/reports/1985/02_85_administration_of_the_insurance_tax_program_in_california.pdf

^[PDF] Taxes [V-1]

Local Taxes. Local governments may impose or increase taxes (other than ad valorem property taxes) subject to the approval of their local voters. If the local gov- ernment proposes to use the tax proceeds for general purposes (a “general tax”), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090780.pdf

^[PDF] ANALYSIS OF MEASURE BACKGROUND State Charges a Specific

ANALYSIS OF MEASURE BACKGROUND State Charges a Specific Tax on Health Plans. Since 2009, California typically has charged a specific tax on certain health plans, such as Kaiser Permanente. This tax is called the Managed Care Organization Provider Tax (“health plan tax”).
https://lao.ca.gov/ballot/2024/prop35-110524.pdf

^[PDF] Understanding California's Sales Tax

For example, New York City’s sales tax applies to various personal care services, like haircuts, that are not taxed elsewhere in New York State. In Colorado, groceries and manufacturing equipment are exempt from the state’s sales tax but are taxed in some cities.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.pdf

2013 Initiative Analysis: The California Healthcare, Research and Prevention Tobacco Tax Act of 2014

This measure also creates a one-time “floor tax ” on cigarettes that are stored by businesses at the time the new excise tax is levied. Floor taxes are typically used to prevent businesses from avoiding taxes by stockpiling products before a tax goes into effect.
https://lao.ca.gov/ballot/2013/130623.aspx

^[PDF] Increases excise taxes on the distribution of cigarettes and other tobacco products and applies the tobacco products excise tax to electronic cigarettes (Amendment #1).

Tobacco and Electronic Cigarette Taxes Tobacco products are subject to state and federal excise taxes, and state and local sales and use taxes. In contrast, electronic cigarettes are currently not subject to state and federal excise taxes but are subject to state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150544.pdf

^[PDF] Other Taxes on Home Purchases. Cities and

Other Taxes on Home Purchases. Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties. Counties Administer the Property Tax.
https://lao.ca.gov/ballot/2018/prop5-110618.pdf

2005 Initiative Analysis: Two-Thirds Vote Preservation Act of 2005

Background Information State Taxes and Fees Taxes. The State Constitution requires a two-thirds vote of each house of the Legislature for measures that result in net aggregate increases in revenues from imposing new taxes or chan ging existing taxes.
https://lao.ca.gov/ballot/2005/050177.htm

Cal Facts 2006 State Budget

Sales Tax Rates Vary by County Sales taxes vary from county to county because of the optional sales taxes that counties can choose to levy. Sales tax rates can vary within a county as well, to the extent cities and/or special districts adopt additional optional taxes.
https://lao.ca.gov/2006/cal_facts/2006_calfacts_budget.htm

^[PDF] Overview of State Transportation Funding

Diesel Taxes: Revenues State Excise TaxState Excise Tax 1 6 ¢ Federal Excise TaxFederal Excise Tax Base PriceBase Price 2016-17 Figure does not include other statewide and local sales taxes. 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 24, 2017  State Diesel “Swap” Sales Tax Revenue  The state
https://lao.ca.gov/handouts/Transportation/2017/Overview-of-Transportation-Funding-012417.pdf