Peace officer use of force. [Ballot]

Oct 12, 2021 - The State Constitution limits how much tax revenues the state can spend each year. However, certain types of spending are excluded from this limit. In recent years, the limit has been an important consideration in state budgeting decisions.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-010

^[PDF] The California Clean Energy Jobs Act

Background Corporate Tax Structure. For tax purposes, firms in the United States report their profits at the national level and not on a state level. Thus, states have devised a process known as “apportionment” to determine what fraction of a multistate firm’s profits they can tax.
https://lao.ca.gov/ballot/2011/110748.pdf

2011 Initiative Analysis:The California Clean Energy Jobs Act

Background Corporate Tax Structure. For tax purposes, firms in the United States report their profits at the national level and not on a state level. Thus, states have devised a process known as “apportionment ” to determine what fraction of a multistate firm ’s profits they can tax.
https://lao.ca.gov/ballot/2011/110748.aspx

2000 Budget Perspectives: Fiscal Challenge From Three Major Lawsuits

Property Tax Shift. The superior court in Sonoma County ruled that the tax shift (also referred to as "ERAF", after the name of the fund the property taxes were deposited into, the "Educational Revenu e Augmentation Fund") is a state mandate.
https://lao.ca.gov/analysis_2000/2000_pandi/part5c/part5c_3lawsuits_pandi00.html

^[PDF] Tax Administration Reforms and Federal Tax Conformity Recommendations

Tax Administration Reforms and Federal Tax Conformity Recommendations 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E May 7, 2009 Tax Administration Reforms and Federal Tax Conformity Recommendations LAO Proposals Department Summary
https://lao.ca.gov/handouts/Econ/2009/Tax_Admin_Reforms_5_7_09.pdf

2004 Initiative Analysis: California Budget Deficit Prevention Act

This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2004/040635.htm

LAO 2009-10 Budget Analysis Series: Prop 98 Education Programs: Cash Management

As a result of the property tax due dates, districts receive virtually no property tax revenues until the middle of the fiscal year. Dealing With District Cash Shortages School and community college districts generally face cash flow shortages at certain times in the fiscal year, primarily as a result of the property tax payment schedule.
https://lao.ca.gov/analysis_2009/education/ed_anl09004004.aspx

^[PDF] Public School Investment and Accountability Act (Amendment #1-S)

The measure also would reduce revenues from the existing SUT and other state taxes affected by sales (such as excise taxes). This is be- cause the higher overall tax rate would deter some consumption that otherwise would have occurred.
https://lao.ca.gov/ballot/2008/080874.pdf

^[PDF] State Tobacco Tax Revenues State Tobacco

State Tobacco Tax Revenues State Tobacco Tax Revenues Fund a Variety of Programs. California charges tobacco taxes on cigarettes, ENDS, and other tobacco products. Last year, the state’s tobacco taxes raised about $2 billion.
https://lao.ca.gov/ballot/2022/Prop31-110822.pdf

^[PDF] Redevelopment After Reform: A Preliminary Look

As discussed earlier, Chapter 942 limited RDA authority to provide pass-through revenues to local taxing agencies. As a result, many Legislative Analyst's Office 20 taxing agencies will receive lower future tax revenues when land is placed under redevelopment than they could have received under the 1993 CRL.
https://lao.ca.gov/1994/reports/redevelopment_after_reform_217_1294.pdf