U.S. Retail Sales: April 2020 [EconTax Blog]

May 18, 2020 - Although these data are not specific to California, they can help us understand the likely effects of the COVID-19 outbreak on revenues from the sales and use tax, a key state and local revenue source.
https://lao.ca.gov/LAOEconTax/Article/Detail/466

A Look at County Level Domestic Migration [EconTax Blog]

Mar 5, 2018 - In contrast, out-migration from the San Francisco Bay Area was comparably lower—led by Santa Clara County, which was the state’s only major county to experience net domestic in-migration over the past decade.
https://lao.ca.gov/LAOEconTax/Article/Detail/269

2003 Initiative Analysis: The 911 Emergency and Trauma Care Act

Some of the cost of this uncompensated care is partly offset by various state and county government subsidies. For example, the current state budget allocates about $25  million in state tobacco product tax revenues received under a 1988 initiative known as Proposition  99, to help pay for uncompensated emergency care provided by hospitals and physicians, and an additional $6.8  million for community clinics.
https://lao.ca.gov/ballot/2003/030933.htm

^[PDF] The 2022-23 Budget: Analysis of the Governor’s CalWORKs Proposals

Following a major realignment of state and local responsibilities in 1991, some funds generated by the state sales tax and vehicle license fee accrue to a special fund with a series of subaccounts which pay for a variety of health and human services programs.
https://lao.ca.gov/reports/2022/4530/CalWORKs-Proposals-021122.pdf

^[PDF] The 2010-11 Budget: Overview of the Governor's Budget

Counties would share in these savings, and the Governor proposes to redirect about 75 percent of these freed‑ up county funds to offset other General Fund costs. ➢ Proposition 63 Ballot Proposal ($452 Million).
https://lao.ca.gov/reports/2010/bud/budget_overview/bud_overview_011210.pdf

^[PDF] Supplemental Report of the 2012-13 Budget Package

Tax Gap II Initiative. The Board of Equalization (BOE) shall report to the fiscal committees of both houses of the Legislature by January 10, 2014, regarding the results of the funding of education and outreach efforts undertaken as part of the Tax Gap II initiative.
https://lao.ca.gov/reports/2012/supp_report/supp_report_2012_052013.pdf

The 2012-13 Budget: In-Home Supportive Services Budget Update

To achieve these savings, the state sales tax would be applied to IHSS services. The tax would be paid by IHSS providers and deposited in a special fund. The revenue from this tax would be used to pay for IHSS program costs and result in additional federal matching funds.
https://lao.ca.gov/analysis/2012/ss/supportive-services-031912.aspx

^[PDF] The 1989-90 Budget: Perspectives and Issues

eeJlreQ:y:£~(tFor example, voter-approved initiatives aholishedthe state's inheritance and gift tax, and requiredthe adjustment of the personal income tax to compensate for inflation. Largely because of the "indexing" of the personal income tax, t.h~,§t.aJe)IeYe.I).lleJ:>ll..s,e.mll :no longergrqw.at.a rate~ig:nific~tlyfaster tha,:n the. ra,te ()f@;?
https://lao.ca.gov/analysis/1989/pandi_89_part1.pdf

Whether or Not to Tap Reserves to Solve Estimated Budget Problem Emerges as Key Fiscal Decision Facing California’s Legislature

Apr 19, 2023 - A final complication is the state ’s conformity to the federal Internal Revenue Service rule change that, as a response to the January floods, delayed the 2022 tax filing deadline to October from April.
https://lao.ca.gov/Publications/Report/4762

^[PDF] The State of California’s Probation System

The departments also compete with other criminal justice programs-the courts, prosecutors, law enforcement, and jails----even after the passage of Proposition 172, that provides additional sales tax revenue for county criminal justice agencies.
https://lao.ca.gov/1994/reports/state_of_cal_probation_system_281_0394.pdf