Results for 서울시 tax


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[PDF] A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana. Amendment No. 2

Under the measure, these taxes would increase annually beginning on January 1, 2020 by the rate of inflation. The measure Hon. Kamala D. Harris 3 October 14, 2015 states that the Legislature could (1) reduce the above tax rates with a majority vote or (2) increase the above tax rates, or impose additional taxes on marijuana, with a two-thirds vote.
https://lao.ca.gov/ballot/2015/150463.pdf

[PDF] A proposed statutory initiative to lower the legal age to purchase and consume alcohol.

Taxes Associated With Alcohol Sales. The state collects an alcoholic beverage tax on alcohol sold in California. The tax is a per-gallon excise tax with a rate that varies by the type of alcohol, from $0.20 per gallon for beer and wine to as much as $6.60 per gallon for some distilled spirits.
https://lao.ca.gov/ballot/2015/150465.pdf

[PDF] Temporary extension of Proposition 30 income tax increases.

Proposition 30 temporarily raised some state taxes.  Sales Taxes. Proposition 30 increased the state sales tax rate by one-quarter cent from 2013 through 2016. In the current fiscal year, this increase is budgeted to generate $1.6 billion of revenue.  Income Taxes.
https://lao.ca.gov/ballot/2015/150492.pdf

[PDF] Medical marijuana.

State and local governments currently collect sales tax on medical marijuana. 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 the above taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/ballot/2015/150518.pdf

[PDF] The cultivation, use, possession, and sale of marijuana (Amendment No 1).

The measure establishes three types of taxes on the commercial production and sale of marijuana:  Cultivation Tax. The measure imposes a cultivation tax of $2 per square foot of plant canopy on marijuana grown for medical or recreational use.
https://lao.ca.gov/ballot/2015/150534.pdf

[PDF] Retirement benefits for state and local governmental employees in California (Amendment No. 1).

(In addition to the 1.45 percent tax towards Medicare, high earners pay an additional 0.9 percent of pay on earnings above a certain threshold; however, the employer does not pay this additional tax.)
https://lao.ca.gov/ballot/2015/150535.pdf

[PDF] Increases excise taxes on the distribution of cigarettes and other tobacco products and applies the tobacco products excise tax to electronic cigarettes (Amendment #1).

Tobacco and Electronic Cigarette Taxes Tobacco products are subject to state and federal excise taxes, and state and local sales and use taxes. In contrast, electronic cigarettes are currently not subject to state and federal excise taxes but are subject to state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150544.pdf

[PDF] The cultivation, use, possession, and sale of marijuana. Amendment #1

State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from the above taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/ballot/2015/150559.pdf

[PDF] The cultivation, possession, and sale of marijuana.

In addition, the state could also receive revenue from excise taxes, if such taxes were enacted by the Legislature. However, since the measure prohibits sales and use taxes on medical marijuana products, these revenues would be partially offset by the loss of sales tax currently collected on medical marijuana sales.
https://lao.ca.gov/ballot/2015/150561.pdf

[PDF] General obligation bonds for water programs and projects. (Amendment No. 1).

In addition, local governments pay for projects using other sources, including state funds, federal funds, and local taxes. While most people get their water from these public water agencies, about one-sixth of Californians get their water from private water companies.
https://lao.ca.gov/ballot/2015/150566.pdf