^[PDF] Vehicle License Fee

The VLF is an annual fee levied in-lieu of the local property tax, and based on the depreciated value of the vehicle as set forth in statute. The VLF is collected by the state and allocated to local governments—cities and counties—based on population.
https://lao.ca.gov/ballot/2003/030741.pdf

^[PDF] For cities, counties, and special districts,

For cities, counties, and special districts, bonds paid for by increased property taxes typically require two-thirds of local voters to approve them. These are called general obligation bonds. PROPOSAL Proposition 5 changes the rules in the California Constitution for approving certain local government general obligation bonds.
https://lao.ca.gov/ballot/2024/prop5-110524.pdf

^[PDF] The 2020-21 Budget: Criminal Justice Proposals

It could also mean that counties whose felony supervision populations decline could have an increase in the felony supervision failure rate without being penalized . Figure 4 (see next page) provides two hypothetical scenarios of a county (County A) getting a warning despite improved performance while another county
https://lao.ca.gov/reports/2020/4164/CJ-Budget-Proposals-021820.pdf

^[PDF] Building California’s Behavioral Health Infrastructure Progress Update and Opportunities for the Proposition 1 Bond

The managed care organization tax, a tax on health plans that allows California to draw down additional federal funding for Medi-Cal, is supporting provider rate increases for a variety of services. Proposition 35, which voters passed in November 2024, makes the tax and an associated spending plan permanent in state law.
https://lao.ca.gov/reports/2025/4954/Building-CA-Behavorial-Health-Infrastructure-Progress-Update-020525.pdf

^[PDF] 1960 Budget Analysis: Transmittal Letter

Bonds issued to VI GENERAL FUND REVENUES (Millions) Sales and use tax ___________________________ _ Personal income tax _________________________ _ Bank and corporation taxes __________________ _ Cigarette tax ______________________________ _ Insurance tax ______________________________ _ Inheritance and gift tax _____________________ _ ..
https://lao.ca.gov/analysis/1960/01_transmittal_1960.pdf

^[PDF] The 2016-17 Budget: Analysis of the Proposition 98 May Revision Budget Package

The May Revision provides additional funding to a small group of COEs based not on students’ or districts’ educational costs (the essence of LCFF), but rather on their counties’ property tax growth and historic participation in certain state categorical programs.
https://lao.ca.gov/reports/2016/3458/prop98-may-051616.pdf

^[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] Transportation funding, Amendment #1.

The Legislature noted that over the next ten years the state faces a major shortfall to adequately maintain the existing state highway system, and cities and counties face a major shortfall to adequately maintain the existing network of local streets and roads.
https://lao.ca.gov/ballot/2017/170365.pdf

^[PDF] LAO 1994 Budget Analysis: Health & Social Services Chapter

In addition, the department collects taxes and pays benefits under the UI and DI Programs. The department collects from employers (1) their UI contributions, (2) the Employment Training Tax, and (3) employee contributions for DI.
https://lao.ca.gov/analysis_1994/Health_social_services_anl94.pdf

^[PDF] The Tribal Government Gaming and Economic Self-Sufficiency Act of 1998, Amendment No. 1-NS

The measure probably would have a limited net effect on tax revenues in the near term. However, in the longer term, the measure could result in a significant increase in economic activity and tax revenues in California.
https://lao.ca.gov/ballot/1998/980065_INT.pdf