Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - Understanding California’s Sales Tax [Publication Details] Video Description: California’s state and local governments levy a tax on retail sales of tangible goods. This report begins with an overview of California’s sales and use tax.
https://lao.ca.gov/Publications/Detail/3244

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details] The 2015-16 Budget: Cigarette Tax and Licensing Programs Format: HTML Description: California imposes excise taxes on cigarettes and on other tobacco products such as cigars and chewing tobacco.
https://lao.ca.gov/Publications/Detail/3239

Proposed high deductible health plan reasonable, but may not reduce #cabudget costs.

Mar 25, 2015 - “Health Savings Accounts (HSA). ” Under federal tax law, individuals who are enrolled in an HDHP (and their employers) may make contributions towards an HSA. These contributions are deductible for purposes of fede ral income tax.
https://lao.ca.gov/Recommendations/Details/836

Hazardous materials emergency response

Mar 16, 2015 - Authorize a Tax Rather Than a Fee. Because the proceeds of taxes are not subject to the same constitutional limits as fees, the Legislature could consider implementing a tax with a two-thirds majority vote instead of a fee.
https://lao.ca.gov/Recommendations/Details/834

Kindergarten Through Community College Public Education Facilities Bond Act of 2016 [Ballot]

Mar 6, 2015 - The bonds are repaid using local property tax revenue. Since 1998, school districts have received voter approval to issue at least $75.2  billion in local facility bonds. (Because the state did not collect data for two years, the total likely is slightly higher.)
https://lao.ca.gov/BallotAnalysis/Initiative/2015-005

The California Safer Sex in the Adult Film Industry Act (Amendment #1-S) [Ballot]

Mar 3, 2015 - This measure would have the following major fiscal effects: Potentially reduced state and local tax revenue of millions or tens of millions of dollars per year. Likely state costs of a few million dollars annually to administer the law.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-004

No Blank Checks Initiative [Ballot]

Feb 27, 2015 - State general obligation bonds are guaranteed by the state government ’s full faith and credit and are generally repaid using the state ’s general tax revenues. Local general obligation bonds are typically funded by increased property taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-003

The California Nuclear Waste Act [Ballot]

Feb 26, 2015 - Tax revenues received by governments are affected by business profits, personal income, and taxable sales —all of which, in turn, are affected by what individuals and businesses pay for electricity. Increases in electricity rates due to the measure would also directly increase state and local government costs since they are large consumers of electricity.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-001

California Electrical Utility District Act [Ballot]

Feb 26, 2015 - In addition, while transferring the responsibility to provide electricity from private companies to a public entity would likely reduce certain state and local tax revenues (such as property tax and corporate income tax) because public entities often do not pay such taxes, it is uncertain how governments would respond to this potential reduction in tax revenue.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-002

Options for a State Earned Income Tax Credit [Publication Details]

Feb 25, 2015 - Options for a State Earned Income Tax Credit [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3190