Cannabis Tax Revenue Update: May 2023 [EconTax Blog]

May 23, 2023 - To avoid charging the same tax twice, the state allows retailers to claim credits for such pre-2023 tax payments. The $104 million net revenue number results from a gross tax liability of $129 million, combined with $25 million of credits for taxes already paid.
https://lao.ca.gov/LAOEconTax/Article/Detail/776

Federal Spending in California

Jan 18, 2017 - To do this, the Tax Foundation increases its estimate of tax revenues from each state in proportion to the total federal deficit. In effect, this inflates the estimated amount Californians “pay” in taxes.
https://lao.ca.gov/Publications/Report/3531/2

^[PDF] The Schools and Local Public Safety Protection Act of 2012

Localities also have the option of imposing, with voter approval, add-on rates to raise revenues for cities, counties, or special districts. As a result, SUT rates in California differ by county and locality, with an average rate of about 8.1 percent.
https://lao.ca.gov/ballot/2011/110784.pdf

^[PDF] The Schools and Local Public Safety Protection Act of 2012

Localities also have the option of imposing, with voter approval, add-on rates to raise revenues for cities, counties, or special districts. As a result, SUT rates in California differ by county and locality, with an average rate of about 8.1 percent.
https://lao.ca.gov/ballot/2012/120022.pdf

^[PDF] The Regulate Marijuana Like Wine Act of 2012, Amendment #1-S

The measure could result in savings to the state and local governments by reducing the number of marijuana offenders incarcerated in state prisons and county jails, as well as the number placed under county probation or state parole supervision.
https://lao.ca.gov/ballot/2011/110405.pdf

2011 Initiative Analysis: The Regulate Marijuana Like Wine Act of 2012, Amendment #1-S

The measure could result in savings to the state and local governments by reducing the number of marijuana offenders incarcerated in state prisons and county jails, as well as the number placed under county probation or state parole supervision.
https://lao.ca.gov/ballot/2011/110405.aspx

U.S. Retail Sales Update: October 2021 [EconTax Blog]

Nov 16, 2021 - U.S. retail sales (seasonally adjusted) grew 1.7 percent from September to October. Retail sales remain elevated due to dramatic growth in January and March.
https://lao.ca.gov/LAOEconTax/Article/Detail/713

Industry Wage Growth in California [EconTax Blog]

Nov 8, 2017 - Follow @LAOEconTax on Twitter for regular California economy and tax updates.  
https://lao.ca.gov/LAOEconTax/Article/Detail/256

LAO 2005 Budget Analysis: Department of Child Support Services (5175)

The budget proposes to transfer $79  million ($27  million General Fund) from DCSS to the Franchise Tax Board (FTB) for the continued development of the Child Support Enforcement (CSE) component of the California Child Suppo rt Automation System (CCSAS) project.
https://lao.ca.gov/analysis_2005/Health_ss/hss_11_5175_anl05.htm

^[PDF] How Small Is Too Small? An Analysis of School District Consolidation

Consolidated districts may become too large to qualify for Necessary Small School supplements, categorical program minimum grants, federal Small Rural Schools Achievement Fund grants, or funded direct services from the county office of education. 9 Loss of Excess Property Tax Funding.
https://lao.ca.gov/reports/2011/edu/district_consolidation/district_consolidation_050211.pdf