1998 Cal Facts State Finances

Sales Tax Rates Vary by County Sales tax rates vary by county because of the optional sales taxes which counties can choose to levy. Existing sales tax rates range from a low of 7.25 percent in counties with no local option taxes, to a high of 8.5 percent in the City and County of San Francisco.
https://lao.ca.gov/1998/1998_calfacts/98calfacts_state_finances.html

2005 Initiative Analysis: The Classroom Learning and Accountability Act, version 3

Background A parcel tax is a type of property levy that taxes an individual unit of land. Typically, the tax is levied at a flat rate per parcel. California currently has no statewide parce l tax, but the State Constitution has no prohibition against such a tax.
https://lao.ca.gov/ballot/2005/050927.htm

2005 Initiative Analysis: The Classroom Learning and Accountability Act, version 1

Background A parcel tax is a type of property levy that taxes an individual unit of land. Typically, the tax is levied at a flat rate per parcel. California currently has no statewide parce l tax, but the State Constitution has no prohibition against such a tax.
https://lao.ca.gov/ballot/2005/050925.htm

^[PDF] Allocating Local Sales Taxes: Issues and Options

It simply shifts existing sales taxes from one jurisdiction to an- other—at the cost of government resources that could be used for other purposes. The counterproductive aspects of the current system could be addressed through major reforms involving either the local sales tax allocation methodology or changes in local govern- ment’s system of taxes.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf

^[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

2013 Initiative Analysis: Jobs and Education Development Initiative (JEDI) Act (Amendment #1-NS).

In general, this supplemental payment increases if property taxes increase and decreases if property taxes decrease. Property Tax Revenues Contribute Toward Meeting District Per-Pupil Funding Amounts.
https://lao.ca.gov/ballot/2013/130773.aspx

Shifting Gears: Rethinking Property Tax Shift Relief

As a reference point, the counties shown in the large losses column are losing revenues at roughly the same rat e as counties commonly collect revenues from local sales taxes, local transportation taxes, utility user taxes, hotel taxes, business license taxes, benefit assessments, and proper ty transfer taxes combined .
https://lao.ca.gov/1999/020299_property_tax_shift.html

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - In each case, the Legislature might set expectations for the other entit ies in using the funds, but to a large extent, the other entity is responsible for making decisions about how to allocate state funds, usually alongside other funding sources (such as local property tax revenue or student tuition revenue).
https://lao.ca.gov/Publications/Report/4647

^[PDF] Cigarette Tax Initiative

The vapor is inhaled by the user. ; Existing Taxes on Products Affected by the Measure „ Excise Taxes. Taxes on a specific good. – Current state excise taxes on cigarettes are 87 cents per pack. The state excise taxes on other tobacco products are the equivalent of $1.37 per pack of cigarettes.
https://lao.ca.gov/handouts/state_admin/2016/Cigarette-Tax-Initiative-061416.pdf

^[PDF] Proposition 29: Imposes Additional Tax on Cigarettes for Cancer Research

The federal government also imposes an excise tax on cigarettes and other tobacco products. In 2009, this tax was increased by 62 cents per pack (to a total of $1.01 per pack).  Existing State and Local Sales and Use Taxes.
https://lao.ca.gov/handouts/Health/2012/Proposition_29_5_1_12.pdf