Assessing Recent State Efforts: Health Care for the "Hard-to-Insure"

The state ’s subsidy for the post-MRMIP, as well as MRMIP, coverage comes from part of the state ’s appropriation of tobacco tax revenue. These changes to MRMIP were adopted as a pilot program that by law will run from September 1, 2003 to September 1, 2007.
https://lao.ca.gov/2005/ab1401/hardtoinsure_120705.htm

^[PDF] The 2005-06 Budget Bil (lSenate Bill 77) as Adopted by the Senate Committee on Budget and Fiscal Review

Assumes additional revenues relative to administration from local property taxes and refinancing of tobacco bonds. Rejects administration proposal to pre-pay one-half of the vehicle license fee gap loan due in 2006-07.
https://lao.ca.gov/2005/floor_packet/061505_floor_packet.pdf

A Primer: Funding Higher Education

The box on the next page provides more detail about the interplay of General Fund and local property tax revenue within CCC ’s Proposition  98 funding. Interplay of General Fund and Local Property Tax Revenue for California Community Colleges (CCC) Proposition  98 funding is comprised of General Fund support and local property tax revenues.
https://lao.ca.gov/2005/fund_highred/062905_fundng_highred.html

^[PDF] A Primer: Funding Higher Education

A.Primer:.Funding.Higher.Education 42 Interplay of General Fund and Local Property Tax Revenue for California Community Colleges (CCC) Proposition 98 funding is comprised of General Fund support and local property tax revenues.
https://lao.ca.gov/2005/fund_highred/062905_fundng_highred.pdf

Major Features of the 2005 California Budget

Property Tax Administration Grant Program. The budget suspends the Property Tax Administration Grant Program for a two-year period. Under this program, counties receive grants totaling $60 million annually for staff, technology, and other resources to support the administration of the property tax system.
https://lao.ca.gov/2005/major_features/2005-06_major_features.htm

^[PDF] Overview of the 2005-06 May Revision

The new amnesty program applied to the three major General Fund taxes—the personal income tax, corporation tax, and sales and use tax. The amnesty filing timeframe ran from February 1, 2005 through March 31, 2005, and applied to tax years before 2003.
https://lao.ca.gov/2005/may_revision/051605_may_revision.pdf

Proposition 98 Primer

In both of these cases, local government exchanged one funding stream —state General Fund spending or the local share of sales tax revenues —for an equal dollar amount of school property taxes. The state, in turn, backfilled the property tax loss to schools with increased General Fund support under Proposition  98.
https://lao.ca.gov/2005/prop_98_primer/prop_98_primer_020805.htm

^[PDF] Revenue Volatility in California

Revenue Volatility in California 1979-80 Through 1990-91 1991-92 Through 2003-04 Total Revenues Average growth 6.1% 7.1% 5.2% Standard deviation 8.0 6.4 9.4 Personal Income Tax Average growth 7.5% 8.8% 6.5% Standard deviation 11.9 9.8 13.8 Sales and Use Tax Average growth 5.2% 6.3% 4.3% Standard deviation 4.5 4.5 4.5 Corporation Tax Average
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.pdf

^[PDF] Tax Agency Consolidation: Remittance and Return Processing

One of the adverse consequences of having three separate tax agencies is the considerable confusion it creates for some taxpayers. The uncertainty regarding what tax agency is responsible for what tax results in additional compliance costs for certain taxpayers.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

Auditors, such as those working at the Board of Equalization, the Employment Development Department (EDD), and the Franchise Tax Board. Licensed vocational nursing, clinical laboratory, dental hygiene, and dental assistant employees, such as those working at correctional, mental health, developmental services, and veterans facilities.
https://lao.ca.gov/2006/MOU_Fiscal/MOU_multiple_units_070606.pdf