Results for 서울시 tax


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[PDF] Tax credit for health insurance and State Health Insurance Fund

TAX CREDIT FOR HEALTH COVERAGE The measure establishes a new tax credit for health care coverage. Under Existing Law. The cost of employee benefits, including health coverage, is a deductible business expense for employers under either the Personal Income Tax (PIT) or the Bank and Corporation Tax (B&CT).
https://lao.ca.gov/ballot/1998/980076_INT.pdf

LAO 2004 Budget Analysis: Transportation Overview

Tax Collection. The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state's two major revenue collection agencies. The FTB is responsible primarily for collection and administration of the state's personal income tax and the corporation tax.
https://lao.ca.gov/analysis_2004/general_govt/gen_01_ov_anl04.htm

[PDF] Extending Unemployment Insurance to Cover Excluded Workers

Federal law requires states to tax the first $7,000 in wages at a minimum. Most states tax a higher amount. Revenue from the federal tax is distributed back to states to cover a portion of administrative costs.
https://lao.ca.gov/handouts/state_admin/2023/Unemployment-Insurance-032823.pdf

[PDF] "California Clean Money/Clean Elections Act of 2004"

Bill Lockyer 4 October 31, 2003 FISCAL EFFECT New Tax Revenues. Under the measure, the state would impose a new oil severance tax for six calendar years beginning in 2005. The state will have roughly 36 million residents in that first year.
https://lao.ca.gov/ballot/2003/030938.pdf

[PDF] The Regulate Marijuana Like Wine Act of 2012, Amendment #1-S

For example, companies that grew and sold marijuana would likely have to pay taxes on their business profits, and sales of marijuana would probably be subject to state and local sales and use taxes. It is less clear whether an excise tax—such as the 20 cents per gallon levy now imposed on wine paid by manufacturers, wine growers, and importers—would apply to marijuana, and, if so, at what rate.
https://lao.ca.gov/ballot/2011/110405.pdf

2011 Initiative Analysis: The Regulate Marijuana Like Wine Act of 2012, Amendment #1-S

For example, companies that grew and sold marijuana would likely have to pay taxes on their business profits, and sales of marijuana would probably be subject to state and local sales and use taxes. It is less clear whether an excise tax —such as the 20 cents per gallon levy now imposed on wine paid by manufacturers, wine growers, and importers —would apply to marijuana, and, if so, at what rate.
https://lao.ca.gov/ballot/2011/110405.aspx

LAO 2008 Budget Analysis: Proposition 98 Technical Update

Local Property Tax Revenue Lower Estimates of Local Property Tax Revenue Increase General Fund Obligation by Almost $1.4 Billion. Proposition 98 funding for school districts and community colleges is composed of both General Fund and local property tax revenue.
https://lao.ca.gov/analysis_2008/education/ed_anl08003.aspx

2014 Initiative Analysis: The California Cannabis Hemp Initiative of 2014

In addition, the Legislature could place an excise tax on the commercial sale of marijuana products of up to 10  percent of the retail price of the products. Such an excise tax would be in addition to any sales tax.
https://lao.ca.gov/ballot/2014/140072.aspx

2013 Initiative Analysis: California Cannabis Hemp Act of 2014

In addition, the Legislature could place an excise tax on the commercial sale of marijuana products of up to 10 percent of the retail price of the products. Such an excise tax would be in addition to any sales tax.
https://lao.ca.gov/ballot/2013/130481.aspx

California Spending Plan 2001-02 Chapter 1

The budget also includes a permanent 45  percent increase in the senior citizens' property tax assistance program. In addition, the budget contains an agricultural and rural tax relief package which includes sales tax exemptions for agricultural and forestry equipment, liquified petroleum gas, and diesel fuel.
https://lao.ca.gov/2001/spend_plan/0901_spend_plan_chap_1.html