April 2018 State Tax Collections [EconTax Blog]

May 1, 2018 - Combined with the corporation tax, collections from the state ’s two income taxes are $3.7  billion above administration projections through the first 10 months of the fiscal year. Making Sense of the December 2017 Surge in PIT Payments … Recent changes in federal tax law created an incentive for taxpayers to shift estimated payments relating to their 2017 tax liabilities from January and/or April 2018 into December 2017.
https://lao.ca.gov/LAOEconTax/Article/Detail/276

Understanding Proposition 218

(b) ''Local government " means any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. (c) ''Special district " means an agency of the state, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.html

^[PDF] LAO 2007-08 Budget Analysis: General Government

F– 0 General Government 2007‑08 Analysis The Board of Equalization (BOE) is one of California’s two major tax collection and administration agencies. In terms of its responsibilities, BOE: (1) collects state and local sales and use taxes (SUT) and a variety of business and excise taxes and fees, including those levied on gasoline, diesel fuel,
https://lao.ca.gov/analysis_2007/general_govt/gengov_anl07.pdf

California's Changing Income Distribution

The growth in statewide income disparity has also coincided with an expanding income gap between the higher-income coastal counties and lower-income inland counties of the state. T his partly reflects the fact that a majority of jobs in the state's rapidly growing high-tech industries are located in coastal counties.
https://lao.ca.gov/2000/0800_inc_dist/0800_income_distribution.html

The 2022-23 Budget: Pesticide Enforcement

May 5, 2022 - This authority would apply specifically for “priority investigations ” that involve multiple counties or a person who is the subject of an investigation in multiple counties. Priority investigations include pesticide incidents that cause serious impacts such as death or illness; contamination of drinking water, air, or land; animal and wildlife mortality; or property damage.
https://lao.ca.gov/Publications/Report/4592

The 2023-24 Budget: Transitional Kindergarten and State Preschool Proposals

Feb 14, 2023 - In 2021 ‑22, $200  million Proposition  98 General Fund was provided to all local education agencies (LEAs) —school districts, charter schools, and county offices of education —that operate kindergarten programs.
https://lao.ca.gov/Publications/Report/4682

^[PDF] Allocating Local Sales Taxes: Issues and Options

The allocation issues discussed in this report apply principally to the Bradley Burns portion of the sales tax, as it is the only portion where sales taxes are predominately allocated to specific cities or counties based on the site of the seller (sometimes called a situs-based system).
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf

^[PDF] 1966 Budget Analysis: LOCAL ASSISTANCE

This compares to the present requirement or a tax rate equiva- lent to 95 percent of the revenues raised by a $0.15 tax rate or a $2.25 expenditure per capita. W ebelieve that these criteria should be in- ---~-.----- ---- .. _--- Estimated Expenditures from 1963-64 Establishment and per Capita Grants by Type of SYstem and Project Indirect sen,ice projects Direct
https://lao.ca.gov/analysis/1966/19_local_assistance_1966.pdf

^[PDF] LAO 1996 Budget Analysis: Transportation Chapter

For instance, from 1985 to 1995, Santa Clara County generated about $900 million for state highway improvements. Currently, 17 counties impose at least a ½ cent local sales tax for local transportation purposes.
https://lao.ca.gov/analysis_1996/a96a.pdf

The 2023-24 Budget: College of the Law, San Francisco

Mar 8, 2023 - UC Law SF indicates that the remaining project costs will be split between conventional debt ‑financing ($103  million) and the historic tax credit equity program ($37  million), which is a federal program focused on the rehabilitation of certified historic buildings.
https://lao.ca.gov/Publications/Report/4732