Results for 서울시 tax


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[PDF] Cultivation, use, possession, and sale of marijuana

The measure states that medical marijuana is exempt from sales taxes and, in some cases, excise taxes. Revenues collected from the excise taxes would be deposited in a new special fund—the Statewide Cannabis Tax Collection Account.
https://lao.ca.gov/ballot/2015/150267.pdf

[PDF] Proposed-statutory-initiative-related-to-the-cultivation-use-possession-and-sale-of-marijuana

The measure states that state and local sales taxes would apply to marijuana sold for recreational use but that no recreational marijuana-specific taxes could be imposed by local governments. The measure also places a permanent 15 percent excise tax on recreational marijuana products beginning on January 1, 2017.
https://lao.ca.gov/ballot/2015/150285.pdf

[PDF] Proposed statutory initiative that increases excise taxes on the distribution of cigarettes and other tobacco products.

This measure also creates a one-time “floor tax” on cigarettes that are stored by businesses at the time the new excise tax is levied. Floor taxes are typically used to prevent businesses from avoiding taxes by stockpiling products before a tax goes into effect.
https://lao.ca.gov/ballot/2015/150291.pdf

[PDF] Voter Empowerment Act of 2016

During an employee’s career, both the employer and employee pay taxes on earnings. In 2015, both the employee and the employer pay 6.2 percent of the employee’s pay— up to a limit of $118,500—towards social security.
https://lao.ca.gov/ballot/2015/150362.pdf

[PDF] Nationhood status and possible secession from the U.S.

A statute proposed by this measure would place before California's voters every four years a "nationhood referendum," asking whether California "should acquire the exclusive power to make its laws, levy its taxes and establish its own Hon.
https://lao.ca.gov/ballot/2015/150411.pdf

[PDF] A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana.

In addition, the measure states that the Legislature could place excise taxes on the retail sale of recreational marijuana products. Under the measure, any excise tax on retail sales, or any combination of such taxes, would be initially limited to 10 percent of the retail price of marijuana products.
https://lao.ca.gov/ballot/2015/150419.pdf

[PDF] A proposed constitutional initiative related to medical marijuana.

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/2015/150421.pdf

[PDF] A proposed constitutional and statutory initiative related to poverty reduction.

Decreased State PIT and Corporate Tax Revenues. The increased property tax payments resulting from the measure would decrease taxable personal and corporate income as higher property tax payments are deducted and, in turn, decrease state PIT and corporation tax revenues.
https://lao.ca.gov/ballot/2015/150429.pdf

[PDF] Constitutional initiative related to medical marijuana.

State and local governments currently collect sales tax on medical 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/2015/150430.pdf

[PDF] A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana.

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/2015/150458.pdf