The 2022-23 Budget: Initial Comments on the Governor's May Revision

May 16, 2022 - Specifically, SAL requirements can only be met with: Tax Reductions or Tax Refunds. The first way the Legislature can allocate revenues in order to comply with the SAL is to reduce proceeds of taxes, for example, by reducing tax rates, increasing tax credits, or returning funds to taxpayers through tax refunds.
https://lao.ca.gov/Publications/Report/4598

Cannabis Tax Revenue Update [EconTax Blog]

Nov 30, 2021 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. The state levies two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/717

^[PDF] Economic and Revenue Developments

Al- though some of the gain may be due to the unusually dry weather in northern California during the month, major gains also occurred in Southern California regions-such as Orange and San Diego counties-which are less influ- enced by seasonal weather variations.
https://lao.ca.gov/reports/1997/update_california_4-1997.pdf

^[PDF] California's Fiscal Outlook: LAO Projections 2007-08 Through 2012-13

The ad‑ ministration suggested that a mistake might have occurred in county implementation of two complex laws affecting the allocation of property taxes: the vehicle license fee “swap” and the “triple flip” of state and local sales taxes.
https://lao.ca.gov/2007/fiscal_outlook/fiscal_outlook_07.pdf

^[PDF] LAO Report Child Support Enforcement: Implementing the Legislative Reforms of 1999

Previ- ously, the approach was county based. • Transfers Responsibility for Procurement of the Automation System to Franchise Tax Board (FTB). Previously, the Health and Human Services Agency Data Center was responsible for procurement. • Requires Performance-Based Procurement for the New Statewide tion System.
https://lao.ca.gov/2000/012700_child_support/012700_child_support.pdf

^[PDF] The 2012-13 Budget: Strategies to Maintain California’s Park System

These contracts typically include the provision of food services, recreation gear rentals, retail, golf courses, marinas, tours, and lodging. Currently, DPR maintains about 200 different concession contracts statewide.
https://lao.ca.gov/analysis/2012/resources/state-parks-030212.pdf

^[PDF] AB 3632 Mental Health Services

Possible sources include federal special education funding, Proposition 98 funding, local property taxes (including funds redirected from redevelopment projects), and/or Proposition 63 funds.  Convene Work Group to Address Transitional Issues.
https://lao.ca.gov/handouts/education/2011/AB_3632_Mental_Health_Services_020711.pdf

^[PDF] The People’s Gaming Act

After that time, the Legislature could either extend such gaming to all counties in California or eliminate it. The establishment of gaming would be at the discretion of the two cities. The measure establishes the People’s Gaming Act Commission, a three-member body appointed by the Governor.
https://lao.ca.gov/ballot/2003/031142.pdf

^[PDF] The 2002-03 Assembly Budget Bill (AB 1777)

Increased taxes on cigarettes of 50 cents per pack (for a total of $1.37 per pack), generating an estimated $475 million. Various revenue accelerations, additional withholding, and tax compliance measures, generating a revenue increase of $582 million.
https://lao.ca.gov/2002/floor_packets/053002_assem_floor_packet.pdf

^[PDF] Local Control Funding Formula Implementation

LCFF for County Offi ces of Education (COEs) Overview of Local Control Funding Formula for COEs 2014-15 Operations Grant Funding target Base funding of $661,495 per COE. Additional $110,249 per school district in the county.
https://lao.ca.gov/handouts/education/2015/Local-Control-Funding-Formula-Implementation-031915.pdf