^[PDF] Local Economic Development Tools

Beginning in 1978, voters approved a series of constitutional amendments that established voter-approval requirements for new local taxes.  Proposition 13 (1978). Greatly constrained local government ability to raise property tax rates and required all new local government “special taxes” to be approved by two-thirds of voters.  Proposition 62 (1986) and Proposition 218 (1996).
https://lao.ca.gov/handouts/Conf_Comm/2013/Local-Economic-Development-Tools-060413.pdf

2005 Initiative Analysis: The Tobacco Tax Act of 2006 (Amendment #1-NS)

Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2005/050993.htm

^[PDF] California Flat Tax

BACKGROUND Major State Taxes The state raises about $115 billion in tax revenues each year, primarily through three main sources. The state levies a personal income tax (PIT) on the California income of individuals.
https://lao.ca.gov/ballot/2007/070642.pdf

^[PDF] 50 years of service Budget Brief An Overview of the 1996-97 Governor’s Budget

Reduction in Income Tax Rates. The heart of the Governor’s tax proposal is a 15 percent across-the- board reduction in personal income tax and bank and corporation tax rates to be phased in evenly over a three-year period beginning January 1, 1997.
https://lao.ca.gov/1996/011896_bud_overview/pb11896.pdf

^[PDF] Parole Realignment LAO Alternative Budget Package

Parole Realignment LAO Alternative Budget Package Parole Realignment LAO Alternative Budget Package L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 3, 2008 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 3, 2008 Three Financing Approaches Shift state General Fund revenues to counties Impose new tax LAO Budget Package Reallocates: Water and waste district
https://lao.ca.gov/handouts/localgov/2008/parole_realignment_03_10_08.pdf

Cigarette Tax Stamp Purchases and Surety Bonds in California

Cigarette Tax Administration How Is the Tax Collected? In California, the cigarette tax is collected through the issuance of stamps or 搃ndicia. Stamps are issued or sold to cigarette distributors at a price equal to the cigarette tax (87 cents per pack) less a slight discount of 0.85爌ercent.
https://lao.ca.gov/2006/cigarette_bonds/cigarette_bonds_012506.htm

An Assessment: Governor's Local Government Proposal

The current "AB 8 " methodology for allocating property taxes among local governments. The VLF or sales tax rate, including sales tax rate reductions in exchange for a broadening of the sales tax base.
https://lao.ca.gov/2004/local_gov/052404_loc_gov_proposal.htm

^[PDF] Protect Homeowners'and Close Corporate Tax Loopholes Act

Protect Homeowners'and Close Corporate Tax Loopholes Act Increased Property Taxes. In 2009-10, California property owners paid about $11 billion in property taxes for nonresidential real property as defined in the measure.
https://lao.ca.gov/ballot/2011/110769.pdf

^[PDF] Foreclosure Modification Act

Often, property tax bills include other types of qualified special taxes or fees, such as parcel taxes. A parcel tax is a flat fee assessed on each parcel rather than on the assessed value of the property.
https://lao.ca.gov/ballot/2011/110462.pdf

2011 Initiative Analysis: Foreclosure Modification Act

Often, property tax bills include other types of qualified special taxes or fees, such as parcel taxes. A parcel tax is a flat fee assessed on each parcel rather than on the assessed value of the property.
https://lao.ca.gov/ballot/2011/110462.aspx