The 2021-22 Budget: Overview of the Spending Plan (Final Version)

Oct 27, 2021 - CWDB = California Workforce Development Board; CDE = California Department of Education; COLA = cost ‑of ‑living adjustment; GF = General Fund; CDFA = California Department of Food and Agriculture; CDTFA = California Department of Tax and Fee Administration; CTC = Commission on Teacher Credentialing; DCC = Department of Cannabis Control; DFPI = Department of Financial Protection
https://lao.ca.gov/Publications/Report/4448/1

2013 Initiative Analysis: California Road Repairs Act of 2014

Diesel Sales Tax. The state currently charges a sales tax on diesel fuel of 6.94  percent, which generates about $610  million annually for state and local transit. Off-Road Gasoline Excise Taxes. The state charges excise taxes on gasoline purchased for off-road uses, such as for off-road vehicles, agricultural equipment, boats, and planes.
https://lao.ca.gov/ballot/2013/130703.aspx

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

^[PDF] 2022 Update on the California Earned Income Tax Credit

The federal EITC is a fully refundable income tax credit that reduces tax liability for tax filers with earnings. (A fully refundable tax credit means the filer receives the full amount of the credit even if the credit is worth more than they owe.)
https://lao.ca.gov/handouts/state_admin/2022/2022-Update-on-the-CalEITC-100322.pdf

Supplements A-C: California Tax Policy and the Internet

SUPPLEMENT C SELECTED PROVISIONS OF THE FEDERAL INTERNET TAX FREEDOM ACT Taxes Prohibited by the Federal Internet Tax Freedom Act The federal Internet Tax Freedom Act (ITFA) prohibits Internet access taxes and multiple or discriminatory taxes on Internet activity.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup1.html

1998-99 Perspectives and Issues: Perspectives on State Revenues Part I

This is largely a result of tax law changes affecting the special funds. The voter approval of gasoline tax increases in 1990, the creation of the one-half cent Local Re venue Fund sales tax in 1991, and voter approval of a one-half cent sales and use tax for local public safety in 1993, have significantly added to the special funds revenue totals.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part3_revenues1_pandi98.html

^[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

2000 Cal Facts 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/2000/calfacts/2000_calfacts_state_budget.html

LAO 2009-10 Budget Analysis Series: General Government: Increase Tax Revenues Without Proposed IT System

Direct FTB to Use Existing Tax Return Data to Increase Tax Revenues. Most PIT tax returns —68 percent or 10.4 million —and 16 percent (229,000) of business entity tax returns were filed electronically in 2007.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09003005.aspx