California Tax Expenditures Programs: Sales and Use Taxes Part 4

California Tax Expenditures Programs: Sales and Use Taxes Part 4 NA Description This program provides a partial tax exemption for qualified health care items by treating various licensed health care professionals as if they were the consumer (rather than the r etailer) of items that they provide to their patients and clients as part of their professional services.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax4.html

Property Tax Allocation

Property Tax Allocation Property Tax AllocationSlide 13 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide13.html

Third Crack: Different Tax Burdens for Similar Taxpayers

Third Crack: Different Tax Burdens for Similar Taxpayers Third Crack: Different Tax Burdens for Similar TaxpayersSlide 20 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide20.html

2006 Initiative Analysis: The Thomas Lomax Taxpayers' Protection Act

Annual tax administration costs likely in excess of $10  million annually.
https://lao.ca.gov/ballot/2006/060705.htm

^[PDF] The Thomas Lomax Taxpayers' Protection Act

Fiscal Effect of the Initiative Revenues The revenue effect of the child support-related portion of the initiative involving tax deductibility would be dependent upon several factors, such as the number of payers of child support that claim itemized deductions on their income taxes, the average marginal tax rate of these taxpayers, and the extent to which deductibility increases compliance with court-ordered child support.
https://lao.ca.gov/ballot/2006/060705.pdf

2003 Initiative Analysis: Local Taxpayers and Public Safety Protection Act

Provisions Relating to State Authority Over Local Finance Existing law and the Constitution give the Legislature broad authority over most major local tax revenues, including the property tax, Bradley-Burns sales tax, and the vehicle lice nse fee (VLF).
https://lao.ca.gov/ballot/2003/031107.htm

^[PDF] The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

Key Legislative Options for Providing Fiscal Relief Fuel Price Focus Potential Actions: • Reduce gasoline and diesel excise tax rates.a,b • Reduce diesel sales tax rate.a • Provide tax refunds to vehicle owners.a Targeted Economic Focus Potential Actions: • Provide tax refunds to lower-income households. • Augment funding for existing economic assistance programs.
https://lao.ca.gov/reports/2022/4597/Fuel-Price-Fiscal-Relief-Options-051222.pdf

Legislative Analyst's Office: California Economy & Taxes Blog

  Cannabis Tax Revenue Update Our new forecast for 2023-24 cannabis excise tax revenue is $649 million, slightly below the May Revision forecast of $665 million. The 2024-25 Budget: Temporary Corporation Tax Increases 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/laoapp/rss/LAORSSFeedNew.aspx?laofeed=25

^[PDF] 2000 Cal Facts: California's Economy and Budget in Perspective

The largest share of local taxes is from the property tax. Other local taxes include the business license tax, transient occupancy tax, motor vehicle license fee, and utility users' tax. State Revenues Local Tax STATE–LOCAL FINANCES 22 California's Governments Rely on a Variety
https://lao.ca.gov/2000/calfacts/2000_calfacts_all.pdf

Insufficient ERAF: Examining a Recent Issue in Local Government Finance

Established in 1935, the VLF is an annual tax on the ownership of registered vehicles in California in place of taxing vehicles as personal property. The tax is based on the vehicle ’s purchase price and declines in accordance with a statutory depreciation schedule.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx