Other Budget Issues

May personal income taxes finish $550 million above Governor's projection Provides update on May 2013 personal income tax collections. May income tax collections, to date, are above Governor's projections Provides update on California's May 2013 personal income tax collections.
https://lao.ca.gov/Recommendations?Year=2013

^[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 2019-20 Budget: Assessing the Governor's 1991 Realignment Proposals

Mar 8, 2019 - Today, counties receive about $6. 5  b illion (over $ 3  b illion from sales tax, $ 2  b illion from VLF, and about $ 1  b illion transferred from another realignment for mental health) through 1991 r ealignment.
https://lao.ca.gov/Publications/Report/3962

^[PDF] TAX ADMINISTRATION The Tax

TAX ADMINISTRATION The Tax Administration program administers the Inheritance and Gift Tax Laws, collects various minor taxes, including the insurance tax and motor vehicle license tax, and refunds gas taxes paid for certain nonhigh- way uses.
https://lao.ca.gov/analysis/1979/04_executive_1979.pdf

A Commuter's Dilemma: Extra Cash or Free Parking

These tax expenses can be somewhat mitigated as they are considered business expenses eligible for tax deductions. Typically, business tax deductions reduce the cost of the program by approximately 40  percent.
https://lao.ca.gov/2002/parking/031802_cash_or_parking.html

Sales Taxation Of Bunker Fuel

The SUT actually consists of two different taxes having identical rates. The two components are: (1)  the sales tax, which is levied on the total purchase price of tangible personal property sold within the state, and (2)  the use tax, which is applied to the storage or use of goods in California purchased outside of the state.
https://lao.ca.gov/2001/bunker_fuel/012501_bunker_fuel.html

^[PDF] Increases in the statewide minimum wage.

Likely Reduction in State Income Tax Revenue. The state collects income taxes from individuals and businesses under the personal income tax—the state government’s largest revenue source—and corporation tax.
https://lao.ca.gov/ballot/2015/150343.pdf

The Budget Package: 2011-12 California Spending Plan

Fuel Tax Swap. In March 2010, the Legislature and Governor enacted what became known as the "fuel tax swap" legislation as part of the 2010 –11 budget plan. The tax swap eliminated the state's sales tax on gasoline and replaced the lost revenue with an additional excise tax on gasoline, among other changes, to increase the Legislature's flexibility over the use of transportation funds.
https://lao.ca.gov/reports/2011/bud/spend_plan/spend_plan_081211.aspx

LAO Economy and Taxes

LAO Economy and Taxes (916) 319-8365 Sales and Excise Taxes and Demographics Publications Economy and Taxes To browse all LAO publications, visit our Publications page. All
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=5