Medical marijuana. [Ballot]

Nov 10, 2015 - State a nd local governments currently collect sales tax on medical marijuana. A small number of cities also impose a supplemental tax on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from the above taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-069

^[PDF] CA Enterprise Zones

Tax returns claiming this incentive grew by 120 percent over the period. Tax credits claimed through amended returns totaled $170 million over the fi ve years 1999 through 2003. The number of employees reported on tax returns grew from 24,190 to 71,150 between 1999 and 2003.
https://lao.ca.gov/handouts/Econ/2005/CA_Enterprise_Zones_120505.pdf

2009 Initiative Analysis: Corporate Taxes

2009 Initiative Analysis: Corporate Taxes About the LAO September 1, 2009 Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative on corporate taxes (A.G. File No. 09 ‑0020).
https://lao.ca.gov/ballot/2009/090479.aspx

^[PDF] 1963 Budget Analysis: Preliminary

Under these assumptions the anticipated rev- enues are shown for the 1962-63 and the 1963-64 fiscal years in the following table: Sales and use ~ax _________ _ Bank and corporation tax __ _ Personal income tax ______ _ Insurance tax ____________ _ Inheritance and gift tax ___ _ Cigarette tax _____________ _
https://lao.ca.gov/analysis/1963/01_transmittal_1963.pdf

Understanding California's Sales Tax - Five Things to Know About California's Sales Tax [Video]

Understanding California's Sales Tax - Five Things to Know About California's Sales Tax [Video] Search LAO Videos Understanding California 's Sales Tax May 6, 2015 Economist Seth Kerstein  provides information about California 's sales tax as a companion piece to the LAO 's report, Understanding California's Sales Tax .
https://lao.ca.gov/Videos/player?playlistId=94

^[PDF] None GENERAL PROGRAM STATEMENT , The Renters'

None GENERAL PROGRAM STATEMENT , The Renters' Tax Rellef Program provides a "refundable" tax G;edit to . Californians who rent their principal place of residence as ·of March 1. Item 9100 TAX RELIEF / 985 The credit is applied first to any income taxes due, with any balance ~paid directly to the r~nter.
https://lao.ca.gov/analysis/1989/13_tax_relief_1989.pdf

Basic aid districts

May 16, 2011 - Local property taxes and fees are retained by the distric ts that collect this funding. The General Fund provides the additional funding needed to meet each district ’s apportionment target. In a few districts, however, local property tax and fee revenues alone exceed the districts ’ annual apportionment obligation.
https://lao.ca.gov/Recommendations/Details/412

LAO 2008 Budget Analysis: LAO Revenue–Raising Proposals

Because of this treatment, combined with the state ’s relatively high income tax threshold, many seniors do not owe any California income tax. In fact, the senior credit provides a benefit to only about 30 percent of California ’s seniors.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08006.aspx

LAO 2005 Budget Perspectives and Issues: Perspectives on State Revenues

Estate Tax Phased Out. Our forecast includes the impact on the state of a provision included in the federal tax reduction package enacted in the spring of 2001 which is resulting in the phase out of revenues from California's "pick-up " estate tax.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_3_anl05.htm

Tax Expenditure Programs: Property Taxes Part 3

Tax Expenditure Programs: Property Taxes Part 3 12 Description This program exempts from the property tax a portion of the assessed value of the principal residence owned by a disabled veteran, or by the disabled veterans' unmarried surviving spouse.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax3.html