LAO Analysis of the 1998-99 Budget Bill General Government Departmental Issues 5

Tax Relief (9100) The state provides local property tax relief, both as subventions to local governments and as direct payments to eligible taxpayers, through seven different programs. The two largest programs are the Homeowners' Property Tax Relief (homeowners' exemption) and the Renters' Tax Relief (renters' credit) programs.
https://lao.ca.gov/analysis_1998/general_govt_depts5_anl98.html

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 Analysis of the 1998-99 Budget Bill Health and Social Services Overview Issues

In 1991-92, realignment legislation shifted $2  billion of health and social services program costs from the General Fund to the Local Revenue Fund, which is funded through state sales taxes and vehicle license fees.
https://lao.ca.gov/analysis_1998/health_ss_overview_anl98.html

LAO Analysis of the 1998-99 Budget Bill Higher Education Crosscutting Issues

Background New Federal Tax Credits for Higher Education. Last August, President Clinton signed into law the Taxpayer Relief Act of 1997. The act creates several higher education-related tax incentives, including the "Hope Scholarship" and "Lifetime Learning" tax credits.
https://lao.ca.gov/analysis_1998/higher_ed_crosscutting_anl98.html

LAO Analysis of the 1998-99 Budget Bill Information Technology Issues

Of the remaining 1,900 systems, 650 are mission critica l, meaning that they enable the department to carry out its primary responsibilities such as issuing drivers' licenses, collecting taxes, et cetera.
https://lao.ca.gov/analysis_1998/information_technology_anl98.html

1998-99 Perspectives and Issues: Perspectives on State Revenues Part II

These taxes generally are levied in one-fourth cent or one-half cent increments, and cannot exceed 1.5  percent (except in San Francisco and San Mateo Counties). Combined State and Local Tax Rates. As shown in Figure  11, the combined state and local tax rates vary significantly across California--ranging from 7.25  percent in areas that impose no optional sales taxes, up to 8.5  percent in San Francisco County.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part3_revenues2_pandi98.html

1998-99 Perspectives and Issues: Perspectives on State Expenditures Part III

How New Federal Tax Credits for Higher Education May Affect California. Last August, President Clinton signed into law the Taxpayer Relief Act of 1997. Part of the act creates the "Hope Scholarship " and "Lifetime Learning " tax credits, which will dramatically lower the after-tax price of higher education fees for most middle-income students (or their parents) by lowering their federal taxes.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part4_expenditures3_pandi98.html

^[PDF] LAO 1998 Budget Analysis: Resources Chapter

The department is funded primarily by a tax on the sale of pesticides in the state, and by the General Fund. The budget proposes expenditures of $48.1 million in 1998-99. Of this amount, $31.4 million is from the Department of Pesticide Regulation Fund (funded mainly by a tax on pesticide sales) and $11.4 million is from the General Fund.
https://lao.ca.gov/analysis_1998/pdfs_anl98/resources_anl98.pdf

^[PDF] LAO 1998 Budget Analysis: Transportation Chapter

Vehicle license fees are an in-lieu property tax which, after deducting for DMV and Franchise Tax Board costs, are subvened to local govern- ments. A - 52 Transportation 1998-99 Analysis Vehicle License Fee Support for DMV Increasing.
https://lao.ca.gov/analysis_1998/pdfs_anl98/transportation_anl98.pdf

LAO Analysis of the 1998-99 Budget Bill Departmental Issues #1

The State Constitution limits the use of vehicle taxes and fees (the main sources of MVA funds) for environmental programs to "the mitigation of the environmental effects of motor vehicle operation due to air and sound emissions."
https://lao.ca.gov/analysis_1998/resources_depts1_anl98.html