2011 Initiative Analysis:Polluter Accountability Act

Background State and Local Fees, Taxes, and Charges. State and local governments impose a variety of taxes, fees, and charges on individuals and businesses. Taxes —such as income, sales, and property taxes —are typically used to pay for general public services such as education, prisons, health, and social services.
https://lao.ca.gov/ballot/2011/110746.aspx

^[PDF] Property Tax Agents at the Local Level in California: An Overview

Enrolled agents are tax preparers and advisors (other than attorneys and certifi ed public accountants) who are licensed and regulated by the IRS. Enrolled agents must subscribe to standards of tax practice, pass an entrance examination, and take continuing education courses.  IRS Circular 230 Also Governs the Advice Tax Preparers May Give Clients.
https://lao.ca.gov/handouts/state_admin/2012/Property_Tax_Agents_6_20_12.pdf

SPECIAL DISTRICTS

Several older redevelopment project areas generate substantial tax-increment prope rty tax revenues; most new projects generate little because of the time required to generate new value. One way to look at the variation in redevelopment statewide is to examine the share of property taxes collected in a county that is allocated to redevelopment agencies.
https://lao.ca.gov/1995/010195_calguide/cglgov3.html

^[PDF] Tax to Fund Free State Resident Tuition at UC and CSU

Proposal Income Tax Increase. The measure creates two new PIT brackets starting in tax year 2013: for single filers, 10 percent on income between $250,000 and $500,000, and 11 percent on income in excess of $500,000.
https://lao.ca.gov/ballot/2011/110768.pdf

^[PDF] Car Buyers Protection Act Version 2

Taxes Associated With Vehicle Sales. The sale of vehicles directly or indirectly affects state and local tax revenues. In particular, the sales tax and vehicle license fee are collected on the sale price or market value of vehicles.
https://lao.ca.gov/ballot/2013/130658.pdf

2013 Initiative Analysis: Car Buyers Protection Act Version 2

Taxes Associated With Vehicle Sales. The sale of vehicles directly or indirectly affects state and local tax revenues. In particular, the sales tax and vehicle license fee are collected on the sale price or market value of vehicles.
https://lao.ca.gov/ballot/2013/130658.aspx

LAO Analysis of the 1998-99 Budget Bill General Governent Overview Issues

Tax Collection Programs Expenditures. The Franchise Tax Board and the Board of Equalization are the largest revenue collection agencies in the state. Together, both boards collect the state's personal and business income taxes, sales tax, and special use taxes.
https://lao.ca.gov/analysis_1998/general_govt_overview_anl98.html

LAO 2005 Budget Analysis: General Government Overview

Tax Collection. The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state's two major revenue collection agencies. The FTB is responsible primarily for collection and administration of the state's personal income tax and the corporation tax.
https://lao.ca.gov/analysis_2005/general_govt/gen_01_ov.htm

^[PDF] The Gaming Control Act of 1998

(Al- though in the latter instance the positive revenue impact would be less, as economic activity on Indian lands is generally not taxed.) Hon. Daniel E. Lungren 4 March 13, 1998 Gross Revenue Tax. The 10 percent gross revenue tax on the Palm Springs’ video gambling machines could result in tax revenues in the low tens of millions of dollars for added support of local public safety functions.
https://lao.ca.gov/ballot/1998/980074_INT.pdf

^[PDF] The Gaming Control Act

(Al- though in the latter instance the positive revenue impact would be less, as economic activity on Indian lands is generally not taxed.) Hon. Daniel E. Lungren 4 March 13, 1998 Gross Revenue Tax. The 10 percent gross revenue tax on the Palm Springs’ video gambling machines could result in tax revenues in the low tens of millions of dollars for added support of local public safety functions.
https://lao.ca.gov/ballot/1998/980075_INT.pdf