^[PDF] Common Cents: Background Material on State and Local Government Finances

.............................. 44 County Revenues For Local Programs Fell 8 Percent Between 1984-85 and 1990-91 ..................................... 45 Special Districts Provide Many Services ........................................ 46 Fire Protection Is the Single Largest Use Of Special District Property Tax Revenues .................................... 47 Inflation-Adjusted
https://lao.ca.gov/1993/common_cents_94_1093.pdf

2009 Initiative Analysis: The Continuous Coverage Auto Insurance Discount Act (version 3)

Insurance Premium Tax. Under current law, insurance companies doing business in California pay an insurance premium tax in lieu of a state corporate income tax. The tax is based on the amount of insurance premiums they earned in the state each year for automobile insurance as well as for other types of coverage, such as fire and health insurance.
https://lao.ca.gov/ballot/2009/090565.aspx

The 2018-19 Budget: Fire Recovery Proposals

Mar 1, 2018 - For 2018 ‑19, the Governor proposes a total of $35  million from the General Fund for recovery costs associated the fires in Northern California, such as related to rebuilding public infrastructure and backfilling local tax revenue losses.
https://lao.ca.gov/Publications/Report/3767

^[PDF] The People’s Gaming Act

State and Local Tax Revenues. The measure authorizes the Legislature and the affected cities to establish taxes and fees on the authorized gambling activities. If such taxes were imposed, the state and local governments could receive additional revenues.
https://lao.ca.gov/ballot/2003/031142.pdf

^[PDF] The Transportation Funding Protection Act of 2006 (version 1)

Background Fuel Taxes and Motor Vehicle Fees and Taxes. Under Article XIX of the State Constitution, the use of revenue from certain motor vehicle related fees and taxes is restricted to transportation purposes only.
https://lao.ca.gov/ballot/2005/050901.pdf

^[PDF] The Transportation Funding Protection Act of 2006 (version 2)

Background Fuel Taxes and Motor Vehicle Fees and Taxes. Under Article XIX of the State Constitution, the use of revenue from certain motor vehicle related fees and taxes is restricted to transportation purposes only.
https://lao.ca.gov/ballot/2005/050902.pdf

^[PDF] UPDATE

The purpose of this tax shift—commonly referred to as “ERAF,” after the fund into which the property taxes are deposited (the Educational Revenue Augmentation Fund)—was to offset, on a dollar- for-dollar basis, required state spending for schools.
https://lao.ca.gov/1999/cal_update/may_99_calupdate.pdf

^[PDF] The Compassionate and Sensible Access Act

State and local governments currently collect sales tax on medicinal marijuana sales. A small number of cities also impose a supplemental tax on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from medical marijuana sales and supplemental taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/ballot/2015/150247.pdf

^[PDF] UPDATE DECEMBER ECEMBER 1997

These months in- clude both the last quarterly payments toward 1997 tax liabilities for individuals and corpora- tions, and tax receipts related to retail sales during the key Christmas shopping period.
https://lao.ca.gov/1997/cal_update/dec_97_calupdate.pdf

^[PDF] Current State R&D Tax Credits

Current State R&D Tax Credits Presented to: Assembly Revenue and Taxation Committee Hon. Henry T. Perea, Chair Current State R&D Tax Credits L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 5, 2011 LAO 70 YEARS OF SERVICE 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 December 5, 2011 LAO 70 YEARS OF SERVICE  Economic Rationale for a Subsidy.
https://lao.ca.gov/handouts/Econ/2011/Current_State_R_D_12_5_11.pdf