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] Evans Child Protection Act

The alcohol beverage tax is estimated to raise $315 million in 2005-06. In addition, the sales tax is levied on the sale of alcoholic beverages. The excise tax is included in the tax base on which the sales tax is calculated.
https://lao.ca.gov/ballot/2005/050655.pdf

2001 Initiative Analysis: California Evans Child Protection Act

The alcohol beverage tax is estimated to raise $290  million in 2001-02. In addition, the sales tax is levied on the sale of alcoholic beverages. The excise tax is included in the tax base on which the sales tax is calculated.
https://lao.ca.gov/ballot/2001/010837_INT.htm

^[PDF] Home Rule, School Funding, and State/Local Fiscal Reform Initiative, Amendment No. 1-S

The Legislature is prevented from removing any existing subventions, altering existing reimbursements of state mandates, or changing sales tax allocations without replacing lost local government funds with increased property tax revenues.
https://lao.ca.gov/ballot/2000/000452_INT.pdf

^[PDF] Overview of State Highway and Road Programs and Funding

.  About three-fourths of this funding comes from state excise taxes on gasoline. The remaining one-fourth comes from an excise tax on diesel fuel and from vehicle weight fees. State Revenues for Highways and Roads 2015-16 Gasoline Excise Taxes Diesel Excise Tax Weight Fees $5.6 Billion 3L E G I S L A T I V E A N A L Y S T ’ S O
https://lao.ca.gov/handouts/transportation/2015/Overview-of-Highway-Road-Programs-070615.pdf

^[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

The 2017-18 Budget: The Governor's Cannabis Proposals [Publication Details]

Feb 14, 2017 - Additionally, the Legislature will need to determine the staff and other resources to provide to the various agencies charged with regulating and taxing the cannabis industry. We recommend the Legislature (1) work with the administration to enact legislation to align the regulation of medical and nonmedical cannabis to the maximum extent possible, (2) make its decisions on the
https://lao.ca.gov/Publications/Detail/3556

Census Bureau Poverty Statistics Published [EconTax Blog]

Sep 12, 2017 - Follow   @LAOEconTax  on Twitter for regular California economy and tax updates.  
https://lao.ca.gov/LAOEconTax/Article/Detail/251

^[PDF] 1983-84 Budget Analysis: Tax Relief

This assistance is in addition to the personal 6~76610 1944 / TAX RELIEF Item 9100 SENIOR CITIZENS RENTERS' TAX ASSISTANCE-Continued income tax credit provided all renters under Item 9100-101-001 (h).
https://lao.ca.gov/analysis/1983/13_tax_relief_1983.pdf

^[PDF] In August 1980, the California Supreme Court ruled

In August 1980, the California Supreme Court ruled thatProposiQon 13's tax rate limitation does not apply tp the tax rate used for levying taxes on the 1978-79 unsecured' tax roU. Thus" the use of higher pre-ProposiQon 13 tax rates is required for taxing this property for 1978-,.79.
https://lao.ca.gov/analysis/1981/13_tax_relief_1981.pdf