LAO Analysis of the 1998-99 Budget Bill Transportation Departmental Issues

Vehicle license fees are an in-lieu property tax which, after deducting for DMV and Franchise Tax Board costs, are subvened to local governments. Vehicle License Fee Support for DMV Increasing. Vehicle license fees are by far the bulk of revenues collected by DMV.
https://lao.ca.gov/analysis_1998/transportation_depts_anl98.html

Highlights of the 99-00 Analysis of the Budget Bill

Franchise Tax Board Performance Audit In 1998, the Franchise Tax Board contracted for a performance audit of the department. The audit report found several areas in the department's operations that needed imp rovements and made recommendations accordingly. ( Analysis, page F-67 .)
https://lao.ca.gov/analysis_1999/0299_99-00_highlights.html

1999-00 Perspectives and Issues: State Fiscal Picture

Again, the increase is largely related to higher income tax collections. Thus, for the two years combined, we project $1.3 billion mor e in revenue than the administration. Proposition 98 Interaction .
https://lao.ca.gov/analysis_1999/1999_pandi/part1/part1_pandi99.html

^[PDF] LAO 1999 Perspectives and Issues: Perspectives on the Economy and Demographics

For example, revenue col- lections from the sales and use tax, personal income tax, and bank and corporation tax are significantly affected by the level of retail spending, personal income, and corporate profits in a given year.
https://lao.ca.gov/analysis_1999/1999_pandi/part2/part2_pandi99.pdf

^[PDF] LAO 1999 Perspectives and Issues: Perspectives on State Revenues

The Sales and Use Tax Background The sales and use tax is the General Fund’s second largest revenue source, accounting for about one-third of the revenue total. There actually are two taxes involved—a “sales” tax and a “use” tax.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3_pandi99.pdf

1999-00 Perspectives and Issues: Perspective on State Expenditures

Major e xamples of this include Proposition 99 passed by the voters in 1988 (which imposed additional cigarette and tobacco taxes and used the proceeds for health- and resources-related pr ograms) and Proposition 111 adopted in 1990 (which increased the gasoline tax and other transportation-related revenues).
https://lao.ca.gov/analysis_1999/1999_pandi/part4a/part4a_pandi99.html

^[PDF] LAO 1999 Perspectives and Issues: Perspectives on State Expenditures

Special funds are used to hold certain tax revenues (such as gasoline and certain cigarette tax receipts) and various other income sources for dedi- cated purposes. In this aspect, they differ from General Fund revenues, which are allocated amongst competing programmatic needs based on the priorities of the Governor and Legislature.
https://lao.ca.gov/analysis_1999/1999_pandi/part4a/part4a_pandi99.pdf

1999-00 Perspectives and Issues: Major Expenditure Proposals

The combined increase proposed from the Gen eral Fund, local property tax revenues, lottery funds, and net student fee revenues (after accounting for financial aid) is $191 million, which represents a 4.8 percent increase in combined funding.
https://lao.ca.gov/analysis_1999/1999_pandi/part4b/part4b_pandi99.html

1999-00 Budget, Perspectives and Issues: Rethinking Property Tax Shift Relief

Relief from the property tax shifts, on the other hand, has been allocated under wide ranging formulas. Proposition 172 sales taxes are distributed to local governments based on th e county in which the sale occurs.
https://lao.ca.gov/analysis_1999/1999_pandi/part5c/part5c_shifting-gears_pandi99.html

^[PDF] LAO 1999 Perspectives and Issues: PROPOSITION 10: HOW DOES IT WORK?

Tax Administration and Enforcement. The State Board of Equalization will incur administration and enforcement costs, related to the additional Part Five_Prop. 10.p65 2/9/1999, 3:14 PM180 Proposition 10 181 excise taxes, of about $600,000 to $800,000 annually.
https://lao.ca.gov/analysis_1999/1999_pandi/part5d/part5d_prop-10_pandi99.pdf