LAO Economy and Taxes

Report Review of the California Competes Tax Credit Format:
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=7

2005 Initiative Analysis: 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.htm

^[PDF] The Transportation Funding Protection Act of 2006 (version 3)

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/2005/050903.pdf

LAO 2009-10 Budget Analysis Series: Health: DADP—Proposed New Drug Program Special Fund Unnecessary

Under the proposed statutory language we have reviewed funding for the DADP programs shown in Figure 11 is contingent upon approval of the Governor ’s proposed tax increase. If the Legislature does not approve the tax increase, the Legislature would need to continue funding the cost of the DADP, DSS, and CDCR programs from the General Fund or find other funding sources.
https://lao.ca.gov/analysis_2009/health/health_anl09004002.aspx

Redevelopment After Reform: A Preliminary Look

Sales Tax Subsidies Agency authority to adopt ordinances to receive sales tax revenues is eliminated. Agency ability to assist auto dealerships, large volume retailers, and other sales tax generators is limited.
https://lao.ca.gov/1994/redevelopment_after_reform.html

The State Appropriations Limit

Proceeds of Taxes . Article XIII B defines proceeds of taxes to include (1) tax revenues, (2) investment earnings on tax proceeds, and (3) fees and charges in excess of the cost of providing the spe cific service for which they are intended and/or imposed.
https://lao.ca.gov/2000/041300_gann/041300_gann.html

^[PDF] A Review of the Shared Work Unemployment Compensation Program

The EDD is responsible for setting each employer's UI tax rate, collecting the tax from the employer, and making benefit payments to eligible claimants. The EDD keeps track of both the taxes paid by each employer and the benefit payments made to his/her former employees.
https://lao.ca.gov/reports/1984/08_shared_work_unemployment_compansation_program.pdf

2003 Initiative Analysis: 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 go vernments could receive additional revenues.          
https://lao.ca.gov/ballot/2003/031142.htm

^[PDF] Overview of the Major Issues Regarding the Use of Tax-Exempt Bonds in California

In the cas e of locally-i ssued bonds , California has several means of addressing the eff ici ency loss inhe rent when using the tax exemption as. a local bond subsidy mechanism: o First, it can give localities the option of issuing state-taxable as well as state-tax-exempt bonds, or the state tax exemption itself can -1 2- be entire ly ren::) ved .
https://lao.ca.gov/reports/1983/overview_of_major_issues_regarding_the_use_of_tax-exempt_bonds_in_california.pdf

^[PDF] 2009-10 California Spending Plan: The Budget Package

The Legislature also passed a personal income tax (PIT) surcharge, a change in income tax withholding, a 0.75 cent increase in the sales tax, and a conversion of the gas tax to a fee. The Legislature’s December 2008 package was passed on a majority vote (as opposed to a two-thirds vote) on the premise that the package was not a net tax increase.
https://lao.ca.gov/2009/spend_plan/spending_plan_09-10.pdf