A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - Many cities levy a “business tax ” or “business license tax ” that applies to a wide range of businesses, including cannabis businesses. The tax rate generally is a specified percentage of sales, also known as gross receipts.
https://lao.ca.gov/Publications/Report/4124

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - The Legislature could modify existing state funding allocations to cities and counties so that they are distributed based on population growth. Currently, however, discretionary state allocations to cities and counties are minor, representing a very small portion of city and county funding.
https://lao.ca.gov/Publications/Report/3605

Statewide Minimum Wage Increasing in January

Dec 6, 2016 - Most of these local governments are cities in the Bay Area. The figure below shows which Bay Area cities already have minimum wages that will be higher than $10.50 per hour on January 1 st . (Additionally, San Diego ’s minimum wage —not pictured —will be $11.50 per hour.)
https://lao.ca.gov/Publications/Report/3512

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Account for Transfers of Responsibility. From time to time, governments transfer responsibility for providing services to other governments or to the private sector. For example, the state might transfer responsibility for operating a park to a local government.
https://lao.ca.gov/Publications/Report/3596

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - We estimate our model using ordinary least squares with cluster ‑robust standard errors, accounting for clustering of our city level observations at the county level due to SCAPAP applying to all cities in participating counties.
https://lao.ca.gov/Publications/Report/3632

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Weight ‑Based: Tax Sale or Transfer to First Distributor and Collect Tax From First Distributor. The only practical opportunities to weigh cannabis plants occur early in the supply chain, around the time of sale or transfer from the cultivator to the first distributor.
https://lao.ca.gov/Publications/Report/4125

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - In contrast, if the Legislature ’s goal is to provide relief to those experiencing the greatest financial hardship, it may want to consider options beyond those linked to fuel taxes and vehicle ownership.
https://lao.ca.gov/Publications/Report/4597

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Many cities and counties levy cannabis taxes. Most of these taxes are ad valorem taxes on sales made by cannabis businesses. Another common type of local tax is a unit-based tax on the total square footage of the plant canopy grown by cultivators.
https://lao.ca.gov/Publications/Report/4123

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - Tax Administration and Appeals Under the New Laws Laws Transferred BOE ’s Statutory Duties to New Departments. In June 2017, the Legislature passed and the Governor signed A B  102 . This law created two new departments —CDTFA and OTA —and transferred all of BOE ’s statutorily assigned duties to these new departments.
https://lao.ca.gov/Publications/Report/3796

Why Have Sales Taxes Grown Slower Than the Economy? [Publication Details]

Aug 5, 2013 - [Publication Details] Video Description: The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts. Historically, consumers have spent about the same share of their income each year on taxable items, meaning that sales taxes generally kept pace with growth in the state's economy.
https://lao.ca.gov/Publications/Detail/2800