Sales Tax

Sales Tax Sales Tax Slide 6 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 “Cracks” in the Foundation 10:
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide6.html

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

^[PDF] The Schools and Local Public Safety Protection Act of 2012

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Hon. Kamala D. Harris 2 January 11, 2012 Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state’s largest revenue source.
https://lao.ca.gov/ballot/2011/110784.pdf

^[PDF] The Schools and Local Public Safety Protection Act of 2012

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Hon. Kamala D. Harris 2 January 13, 2012 Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state’s largest revenue source.
https://lao.ca.gov/ballot/2012/120022.pdf

^[PDF] Unwinding Redevelopment

Property Tax Debt Override. The Constitution limits property taxes to 1 percent of the value of property. Property taxes may exceed or “override” this limit only to pay for (1) local government debts approved by the voters prior to July 1, 1978 or (2) bonds to buy or improve real property that receive voter approval after July 1, 1978.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.pdf

The 2012–13 Budget: Unwinding Redevelopment

Ending redevelopment changes the distribution of property tax revenues among local agencies, but not the amount of tax revenues raised. Decisions about redevelopment replacement programs merit careful review.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.aspx

The 2017-18 Budget: Analysis of the May Revision Education Proposals

May 15, 2017 - LAO Estimates of Property Tax Revenue Slightly Above May Revision Estimates. Compared with the administration ’s estimates of property tax revenue, our estimates are $96  million (0.5  percent) higher in 2016 ‑17 and $169  million (0.8  percent) higher in 2017 ‑18.
https://lao.ca.gov/Publications/Report/3670

California's Other Budget Deficit: The Unemployment Insurance Fund Insolvency

Firms that pay more in taxes than is paid out to their laid off employees have a positive reserve ratio. When benefits paid out exceed a firm ’s tax payments, the firm has a negative reserve ratio. Firms with high positive ratios pay the lowest taxes while firms with negative ratios pay the highest taxes.
https://lao.ca.gov/reports/2010/ssrv/unemp_ins/ui_102010.aspx