2003 Initiative Analysis: Local Taxpayers and Public Safety Protection Act

The Legislature also has authority to modify the tax base for the property tax and sales tax by establishing exempti ons and exclusions. As part of the 2003 ‑04 budget package, the state enacted a measure that temporarily reduces the local Bradley-Burns sales tax rate by 0.5  percent, but offsets the associated city and county
https://lao.ca.gov/ballot/2003/031080.htm

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

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] Governor's Redevelopment Proposal

The most notable policy decisions pertain to the ongoing use of property tax revenues:  Should additional property tax revenue to schools offset the state’s Proposition 98 costs?  Should additional property tax revenue be distributed based upon local agencies’ existing shares of base property tax?
https://lao.ca.gov/handouts/state_admin/2011/Redevelopment_1_19_11.pdf

2005 Initiative Analysis: 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-rel ated activities that result in lower tax liabilities than would otherwise occur.
https://lao.ca.gov/ballot/2005/050076.htm

^[PDF] The Higher Education, Schools, Public Safety and Health Care Preservation Act (Amdt. #1S)

Oil and natural gas produced in federal waters would be exempt from the tax. The tax would be administered by the State Board of Equalization. Measure Prohibits Pass Through of Tax to Consumers. The measure states the severance tax may not be passed through to consumers in the form of higher prices for oil, natural gas, or related products.
https://lao.ca.gov/ballot/2011/110800.pdf

2011 Initiative Analysis: The Higher Education, Schools, Public Safety and Health Care Preservation Act (Amdt. #1S)

Oil and natural gas produced in federal waters would be exempt from the tax. The tax would be administered by the State Board of Equalization. Measure Prohibits Pass Through of Tax to Consumers. The measure states the severance tax may not be passed through to consumers in the form of higher prices for oil, natural gas, or related products.
https://lao.ca.gov/ballot/2011/110800.aspx

The MCO Tax: A Flat Versus Tiered Structure [Publication Details]

Jul 20, 2015 - The MCO Tax: A Flat Versus Tiered Structure [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3292

California's Economy and Taxes

The 2024-25 Budget: Temporary Corporation Tax Increases May 17, 2024 The May Revision proposes to temporarily increase corporation tax revenues by limiting the use of business tax credits and net operating loss deductions.
https://lao.ca.gov/LAOEconTax?tagId=5

^[PDF] Financing Considerations for Potential State Healthcare Policy Changes

Gross Receipts Tax ; Tax on Business Sales. A gross receipts tax (GRT) is a tax on all business sales—including goods and services. Whereas the SUT is collected at the retail level, a GRT is collected on sales at all stages of production.
https://lao.ca.gov/handouts/health/2018/Financing-Considerations-020218.pdf