^[PDF] Options for Increasing State Funding for Trans.indd

The Legislature could increase taxes or fees to generate additional funding for transportation programs. In particular, as shown in the fi gure on the next page, the Legislature could increase one or more of the state’s existing taxes and fees on fuels or vehicles (such as the excise tax on gasoline).  Use Other Existing State Revenues.
https://lao.ca.gov/handouts/transportation/2017/Options-for-Increasing-State-Funding-Trans-012417.pdf

LAO 2008 Budget Analysis: Perspectives on State Revenues

The tax is levied at a general rate of 8.84 percent on California taxable profits. Banks and other financial institutions subject to the CT pay an additional 2 percent tax, which is in lieu of most other state and local levies.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08003.aspx

^[PDF] Constitutional Amendment

A uniform local tax rate of 1.25 percent is levied in all counties, and local governments are authorized to levy an optional additional tax of not to exceed 1.5 percent. Currently, total sales tax rates range from 7.25 percent to 8.5 percent.
https://lao.ca.gov/ballot/1999/990809_INT.pdf

^[PDF] Car Buyers Protection Act Version 4

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/2013/130660.pdf

2013 Initiative Analysis: Car Buyers Protection Act  Version 4

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/2013/130660.aspx

Letter to Mr. John Shirey, California Redevelopment Association

Rosentraub, “Tax Increment Financing: Municipal Adoption and Effects on Property Value Growth,” Public Finance Review , 26:523 (1998). John E. Anderson, “Tax Increment Financing: Municipal Adoption and Growth,” National Tax Journal , 43 (1990).
https://lao.ca.gov/analysis/2011/realignment/redev_letter_021611.aspx

LAO 2008 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_2008/general_govt/gen_anl08001.aspx

^[PDF] 1971 Budget Analysis: Education

It should be noted, how- ever, that there is precedent for a state mandated property tax for schools within the existing school support system. It should also be emphasized that this is not a new tax but simply a. state property tax in lieu of a local property tax.
https://lao.ca.gov/analysis/1971/11_education_1971.pdf

^[PDF] An Assessment: Governor's Local Government Proposal

VLF Backfill for Property Tax Swap • Shifts $4.1 billion of K-14 district property taxes to cities and counties as replacement for VLF “backfill” revenues. (As a result, the state would have higher spending on schools—to compensate for the property tax loss—and commensurate lower spending on VLF backfill payments.)
https://lao.ca.gov/2004/local_gov/052404_loc_gov_proposal.pdf

1997-98 Budget Analysis, General Government Departments Major Issues

Tax Collection Programs Expenditures. The Franchise Tax Board (FTB) and the Board of Equalization (BOE) 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_1997/general_govt_overview_anal97.html