Why County Revenues Vary: State Laws and Local Conditions Affecting County Finance

In some cases, however, the state provides fiscal assistance, or has authorized counties to transfer some program costs to cities. (For example, the state authorized counties to offset some of their jail costs by charging fees to cities to book people arrested into county jail--Chapter  466, Statutes of 1990 [SB 2557, Maddy]).
https://lao.ca.gov/1998/050798_county_revenues/050798_county_revenue.html

2003 Initiative Analysis: Local Taxpayers and Public Safety Protection Act

For example, during this period, the Legislature enacted laws that: Annually transfer over $5  billion of property taxes from cities, counties, and special districts to K-14 districts. The increased school property taxes, in turn, reduce the state’s K-14 spending ob ligations by a commensurate amount.
https://lao.ca.gov/ballot/2003/031003.htm

2003 Initiative Analysis: Local Taxpayers and Public Safety Protection Act

For example, during this period, the Legislature enacted laws that: Annually transfer over $5  billion of property taxes from cities, counties, and special districts to K-14 districts. The increased school property taxes, in turn, reduce the state’s K-14 spending ob ligations by a commensurate amount.
https://lao.ca.gov/ballot/2003/031080.htm

^[PDF] Local Taxpayers and Public Safety Protection Act

For example, during this period, the Legislature enacted laws that: • • • Annually transfer over $5 billion of property taxes from cities, counties, and special districts to K-14 districts. The increased school property taxes, in turn, reduce the state’s K-14 spending obligations by a commensurate amount.
https://lao.ca.gov/ballot/2003/031107.pdf

The 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - A backlog in the Legal Entity Ownership Program. A case management backlog for the Taxpayers ’ Rights Advocate. Governor ’s Proposed 2021 ‑22 Appropriation 30   Percent Higher Than 2019 ‑20 Spending.
https://lao.ca.gov/Publications/Report/4385

2009 Initiative Analysis: Local Taxpayer, Public Safety, and Transportation Act of 2010 (version 2) Revised

Proposition  42 (2002) Transfer. The Constitution requires that the gasoline sales tax revenues deposited into the General Fund be transferred to the Transportation Investment Fund (TIF). These funds have been counted as tax revenues for purposes of calculating the minimum amount of K-14 education funding required under Proposition  98.
https://lao.ca.gov/ballot/2009/090679.aspx

2009 Initiative Analysis: Local Taxpayer, Public Safety, and Transportation Protection Act of 2010 (Amendment #1-NS) Revised

Proposition  42 (2002) Transfer. The Constitution requires that the gasoline sales tax revenues deposited into the General Fund be transferred to the Transportation Investment Fund (TIF). These funds have been counted as tax revenues for purposes of calculating the minimum amount of K-14 education funding required under Proposition  98.
https://lao.ca.gov/ballot/2009/090678.aspx

California Tax Expenditures Programs: Sales and Use Taxes Part 1

First, gas and electric bills are subject to municipal utility user taxes in many cities, often at rates higher than the sales tax rate. Thus, it is argued by some that the sales tax exemption avoids subjecting gas and electricity to double taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax1.html

Amador and Mono Counties Triple Flip/ VLF Swap Backfill

Mar 5, 2012 - The State Controller would transfer funds appropriated in the annual budget to the county auditor for distribution to the affected local governments. Analysis As in the case with many issues regarding state-local finance, there is no single right answer to this funding shortfall.
https://lao.ca.gov/Recommendations/Details/565

^[PDF] Firearms and ammunition.

For example, since 2000, state law has banned the manufacture, sale, or transfer of large capacity magazines, which are generally defined as an ammunition feeding device with a capacity to hold more than ten rounds.
https://lao.ca.gov/ballot/2015/150582.pdf