^[PDF] Corporate Tax Accountability Act

Background Information Current Tax Law. California levies taxes on the income of both individuals and businesses through the personal income tax and CT. State law includes special tax provisions for certain business-related activities that result in lower tax liabilities than would otherwise occur.
https://lao.ca.gov/ballot/2005/050076.pdf

^[PDF] Based on data collected by FTB, the state distributed $9.2

Based on data collected by FTB, the state distributed $9.2 billion in tax refunds to 16.8 million tax filers. Figure 2 on the next page shows the distribution of tax refunds by tax status and adjusted gross income (AGI) level.
https://lao.ca.gov/letters/2024/Better-for-Families-Letter-040124.pdf

^[PDF] Excess ERAF: A Review of the Calculations Affecting School Funding

Property Tax Basics Many Local Agencies Receive Property Tax Revenue. Property owners in California pay a tax of at least 1 percent on the assessed value of their properties. The State Constitution requires the proceeds of the property tax to be allocated for local agencies in the county where the revenue is collected.
https://lao.ca.gov/reports/2020/4193/excess-ERAF-030620.pdf

The 2016-17 Budget: California's Fiscal Outlook

Nov 18, 2015 - (The sales tax portion of Proposition 30 phases out over the 2016 –17 and 2017 –18 fiscal years. The amount of revenue generated by the sales tax is relatively small compared with the income tax and has a smaller effect on the minimum guarantee.)
https://lao.ca.gov/Publications/Report/3305

Understanding Proposition 218

There need not be any direct relationship between how much tax a person pays and how much service he or she receives from government. Example of taxes include the property tax, sales tax, business licence tax, hotel occupancy tax, and utility users tax.
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.html

^[PDF] Policy Brief ERAF and the 1997-98 State Budget

Counties should be autho- rized to include any reporting costs as part of central property tax admin- istration. (Property tax administration costs are paid on a proportionate basis by all property tax receiving governments, except schools and community colleges.)
https://lao.ca.gov/1997/061897_eraf/eraf_and_the_1997-98_state_budget_pb061897.pdf

2001 Budget Analysis: Local Government Financing (9210)

Since the property tax shifts reduced the share of each property tax dollar collected that goes to a county, counties experienced a decline in the financial incentive to invest in the property tax administration system.
https://lao.ca.gov/analysis_2001/general_govt/gen_37_9210_Local_Govt_Financing_anl01.htm

^[PDF] 1951 Budget Analysis: BOARD OF CONTROL

It makes the calculations necessary to determine the rate of tax on banks and financial corporations as required by -Section 4-a of the Bank and Corporation Franchise Tax Act, and it compiles and issues statistics on personal income tax returns and corporation returns for the benefit of interested parties.
https://lao.ca.gov/analysis/1951/09_fiscal_affairs_1951.pdf

^[PDF] Save Our Schools and Public Services Act

BACKGROUND California property owners pay over $45 billion in property taxes annually. County auditors distribute these revenues to local governments within the county where the tax is paid. Schools, community colleges, cities, special districts, and counties use property tax revenues to provide services.
https://lao.ca.gov/ballot/2008/080111.pdf

^[PDF] Hearing Concerning Propositions 30, 31, and 38

Increases sales tax by one-quarter cent from January 1, 2013 through the end of 2016.  Personal Income Tax (PIT). Increases marginal PIT rates on higher incomes as shown in the fi gure. These tax rates would be in effect for seven years—from the 2012 tax year through the end of the 2018 tax year.
https://lao.ca.gov/handouts/state_admin/2012/Propositions_30_31_38_Sept_24_12.pdf