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[PDF] A Report on Tax Agency Information and Data Exchange

We have focused on infor- mation and data gathering and exchange related to the state’s three principal tax and revenue sources—the personal income tax (PIT), sales and use tax (SUT), and corpora- tion tax (CT)—with an emphasis on how additional cooperation can serve to improve overall tax compliance as well aid in tax enforcement activities.
https://lao.ca.gov/2007/tax_agencies/Tax_Agencies_012307.pdf

2009 Initiative Analysis: California Cancer Research Act (Version 3)

This measure would increase excise taxes on cigarettes and use these revenues to fund various health research and tobacco-related programs. Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products.
https://lao.ca.gov/ballot/2009/090811.aspx

STATE & LOCAL FINANCE -- FISCAL OVERVIEW

The state also collects a variety of other taxes and fees, including fish and game taxes, regulatory taxes and fees, and fees and charges to cover the cost of services to the publ ic. At the local government level, property taxes are by far the largest source of tax revenues.
https://lao.ca.gov/1995/010195_calguide/cgslf2.html

[PDF] The 2020-21 Budget: The Governor’s Cannabis-Related Proposals

Proposition 64 Imposes Two State Excise Taxes on Cannabis. Like other businesses, cannabis businesses generally must pay broad‑based taxes such as income taxes, payroll taxes, and sales taxes. Additionally, Proposition 64 established two state excise taxes on cannabis.
https://lao.ca.gov/reports/2020/4162/cannabis-related-proposals-021420.pdf

2009 Initiative Analysis: The McCauley-Rosen Wealth Tax and Oceans Preservation Act (Amendment #1-S)

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011 ‑12 and 2012 ‑13) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2009/090486.aspx

2008 Initiative Analysis: The McCauley-Rooker Wealth Tax and Oceans Preservation Act (Amendment #1-NS)

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011 ‑12 and 2012 ‑13) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2008/080587.aspx

2011 Initiative Analysis:Protect Homeowners'and Close Corporate Tax Loopholes Act

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/2011/110769.aspx

[PDF] The McCaley-Rooker Wealth Tax and Oceans Preservation Act

Offsetting these additional revenues would be reductions associated with various tax programs. The largest of these reductions in- volve the proposed refundable health insurance tax credit, teacher tax credit, and prop- erty tax credit.
https://lao.ca.gov/ballot/2007/070091.pdf

2005 Initiative Analysis: Taxpayer Protection Act of 2006

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/2005/050540.htm

2005 Initiative Analysis:Taxpayer Protection Act of 2006

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/2005/050595.htm