^[PDF] Perspectives on the State’s Tax Structure

Perspectives on the State’s Tax Structure Perspectives on the State’s Tax Structure www.lao.ca.gov Presented to: Senate Select Committee on Recovery, Reform, and Realignment Hon. Sam Blakeslee, Chair February 2, 2011 LAO Background: Taxes in California  State and Local Governments Rely Predominantly On the Following Four Taxes:
https://lao.ca.gov/handouts/FO/2011/Perspectives_State_Tax_Structure_020211.pdf

LAO 2003-04 Budget Analysis: General Government, Board of Equalization (0860)

This involves the acquisition of cigarettes in other states or other countries (with lower excise taxes than California's or no excise taxes at all) and their transportation into California without the payment of the tax.
https://lao.ca.gov/analysis_2003/general_govt/gen_14_0860_anl03.htm

The 2022-23 Budget: Water and Drought Response Proposals

Jan 31, 2022 - For example, if the Legislature were to reject or approve a lower amount of spending on the proposed water‑related activities that the administration excludes from SAL, it would generally need to repurpose the associated funding for other SAL‑related purposes, such as tax reductions or an alternative excluded expenditure.
https://lao.ca.gov/Publications/Report/4509

^[PDF] Property tax assessment.

Property taxes are a major revenue source for local governments, raising nearly $60 billion annually. Although the state receives no property tax revenue, property tax collections affect the state’s budget.
https://lao.ca.gov/ballot/2017/170501.pdf

^[PDF] Proposition 22

Authority Over Property Tax Distribution Estimated Local Government Shares of the 1 Percent Property Tax Statewide Average Excludes effect of any temporary property tax shifts. Counties Redevelopment Agencies Special Districts 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E September 22, 2010  Local Redevelopment Decisions Also Affect Property Tax Distribution.
https://lao.ca.gov/handouts/localgov/2010/092210_Proposition_22.pdf

^[PDF] LAO 1999 Perspectives and Issues: Perspectives on State Revenues

The Sales and Use Tax Background The sales and use tax is the General Fund’s second largest revenue source, accounting for about one-third of the revenue total. There actually are two taxes involved—a “sales” tax and a “use” tax.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3_pandi99.pdf

^[PDF] Nonprofits and the Property Tax

Some local governments levy property taxes and charges in addition to the statewide property tax. These taxes and charges—primarily assessments, parcel taxes, and Mello-Roos taxes—are based on factors other than property value, such as the cost of government services provided to the property or its parcel size.
https://lao.ca.gov/handouts/localgov/2014/Nonprofits-Property-Tax-020314.pdf

^[PDF] Taxpayer Protection Act of 2010 (V-2)

Local Taxes. Local governments may impose or increase taxes (other than the base 1 percent ad valorem property tax) subject to the approval of their local voters. If the local government 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/2009/090808.pdf

California Tax Expenditures Programs: Sales and Use Taxes Part 1

First, gas and electric bills are subject to municipal utility user taxes in many cities, often at rates higher than the sales tax rate. Thus, it is argued by some that the sales tax exemption avoids subjecting gas and electricity to double taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax1.html

LAO 2004 Budget Analysis: Franchise Tax Board (1730)

LAO 2004 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2004-05 Budget Bill Legislative Analyst's Office February 2004 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies.
https://lao.ca.gov/analysis_2004/general_govt/gen_12_1730_anl04.htm