LAO Publications

Format: Why Have Sales Taxes Grown Slower Than the Economy? August 5, 2013 - The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts.
https://lao.ca.gov/publications?page=55&year=0&publicationType=0

LAO Publications

Format: Why Have Sales Taxes Grown Slower Than the Economy? August 5, 2013 - The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts.
https://lao.ca.gov/Publications?page=55&year=0&publicationType=0

LAO Education

Report Re-Envisioning County Offices of Education: A Study of Their Mission and Funding Format: HTML February 6, 2017 - In 2013-14, the state created the Local Control Funding Formula (LCFF) for county offices of education (COEs).
https://lao.ca.gov/Policy-Areas?areaId=4&category=0&year=0&page=26

2001 Budget Analysis:Department of Mental Health

R ather than adjust county baseline contributions to EPSDT, however, the realignment option would allocate additional state tax revenues to county mental health programs. These addit ional tax revenues would be allocated each year automatically by statute and would not be subject to the annual state appropriations process, much the same way realignment revenues are currently distributed.
https://lao.ca.gov/analysis_2001/health_ss/hss_11_4440.htm

The 2020-21 Budget: The Governor’s Homelessness Plan

Feb 11, 2020 - The MHSA places a 1  p ercent tax on incomes over $ 1  m illion and dedicates the associated revenues to mental health services, the majority of which are administered by counties. The Governor has indicated that he is interested in potential changes to the MHSA.
https://lao.ca.gov/Publications/Report/4152

^[PDF] LOCAL GOVERNMENT FISCAL AFFAIRS The Local Government Fiscal

LOCAL GOVERNMENT FISCAL AFFAIRS The Local Government Fiscal Affairs program is responsible for (1) prescribing accounting and budgeting requirements for counties and spe- cial districts and reporting local government financial transactions, (2) reviewing and reporting on the use of state gas tax funds, (3) approving county cost plan allocations,
https://lao.ca.gov/analysis/1979/04_executive_1979.pdf

^[PDF] Increases in the statewide minimum wage.

In May 2015, California’s statewide unemployment rate was close to 6 percent, but a few coastal counties—San Francisco, San Mateo, and Marin—had unemployment rates below 4 percent. In contrast, a dozen counties—all in the inland part of the state—had unemployment rates above 9 percent.
https://lao.ca.gov/ballot/2015/150343.pdf

An Evaluation of the School Facility Fee Affordable Housing Assistance Programs

Because developer fees are not the sole method of taxing home buyers for the cost of school facilities, providing assistance bas ed on the amount of developer fees paid excludes home buyers taxed in the alternate ways.
https://lao.ca.gov/2001/011701_school_facility_fee.html

The 2023-24 Budget: Whole Child Model Expansion [Publication Details]

May 5, 2023 - This post analyzes the Governor’s proposal to expand the Whole Child Model to additional counties.
https://lao.ca.gov/Publications/Detail/4767

^[PDF] Welfare Reform's Immigrant Restrictions - County Costs Probably Less Than Projected

For example, personal income tax receipts were up $111 million, reflecting higher-than-expected withholding and quarterly estimated pay- ments. Bank and corporation revenues for the first three months combined were up $24 million from the forecast.
https://lao.ca.gov/reports/1996/update_california_10-1996.pdf