^[PDF] Overview of Higher Education in California

Includes local property tax revenue at CCC. d Refl ects systemwide charges for a resident undergraduate. 7L E G I S L A T I V E A N A L Y S T ’ S O F F I C E August 31, 2017  More Overlap of Mission  The state authorized CCC to offer a limited number of bachelor’s degrees on a pilot basis. – Chapter 747 of 2014 (SB 850, Block) authorized up to 15 CCC bachelor’s programs in
https://lao.ca.gov/handouts/education/2017/Overview_of_Higher_Education_in_California_083117.pdf

^[PDF] Reforming California's Tax System

Reforming California's Tax System Presented To: Little Hoover Commission Reforming California’s Tax System 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 LAO 60 YEARS OF SERVICE January 22, 2004 LAO 60 YEARS OF SERVICE 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 January 22, 2004 1 California’s Tax System Has Worked Well for Many
https://lao.ca.gov/handouts/fo/2004/Reforming_California_Tax_System.pdf

^[PDF] Governor's Proposed Community Mental Health Program Shift

Beginning in 2012-13, the programs realigned in 2011 will be supported with local revenue funds which consist of sales tax and vehicle license fees. Certain Mental Health Services and Funding Were Realigned in 1991 and 2011 3L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 21, 2012 LAO 70 YEARS OF SERVICE  Both MHPs and EPSDT Are Medicaid Benefi ts.
https://lao.ca.gov/handouts/health/2012/Mental_Health_Program_Shift_2_21_12.pdf

^[PDF] 150382-MCO-Tax.indd

The precise tax rate increase would depend on the infl ation measure used in this scenario, but generally would involve an over 50 percent increase in current per-gallon tax rates. Currently, beer and most wine is taxed at 20 cents per gallon, distilled spirits of 100 proof or less are taxed at $3.30 per gallon, and distilled
https://lao.ca.gov/handouts/health/2015/Overview-of-MCO-Tax-070215.pdf

^[PDF] Financing Considerations for Potential State Healthcare Policy Changes

Gross Receipts Tax ; Tax on Business Sales. A gross receipts tax (GRT) is a tax on all business sales—including goods and services. Whereas the SUT is collected at the retail level, a GRT is collected on sales at all stages of production.
https://lao.ca.gov/handouts/health/2018/Financing-Considerations-020218.pdf

^[PDF] Major Milestones: Over Four Decades of the State-Local Fiscal Relationship

Set property tax rate at 1 percent, cutting local government property taxes by over half. Transferred control over property tax allocation to state. Established acquisition-based assessment system. Requires new local special taxes to be approved by two-thirds of voters.
https://lao.ca.gov/handouts/localgov/2012/state-local-fiscal-relationship-112912.pdf

^[PDF] BOE’s Cigarette and Tobacco Programs

The State Board of Equalization (BOE) collects this tax from distributors who supply cigarettes to wholesalers or retailers. Distributors pay this tax by purchasing cigarette tax stamps and affi xing them to packs of cigarettes prior to distribution.  State Levies Excise Tax on Other Tobacco Products.
https://lao.ca.gov/handouts/localgov/2015/BOEs-Tobacco-Programs-031015.pdf

^[PDF] Overview of 2001-02 Governor's Budget

Overview of 2001-02 Governor's Budget L E G I S L A T I V E A N A L Y S T ’ S O F F I C EJanuary 17, 2001 Presented To Joint Hearing of the Assembly and Senate Education Committees Overview of 2001-02 Governor's Budget 1 L E G I S L A T I V E A N A L Y S T ’ S O F F I C EJanuary 17, 2001 Overview of the Budget 1.9 2 L E G I S L A T I V E A N A L Y S T ’ S O F F I C EJanuary 17, 2001 Figure
https://lao.ca.gov/handouts/pre_1999/ho_011701_ed_govbud_sum.pdf

^[PDF] LAO Recommendations for Funding Fire Protection and Timber Harvest Plan Review and Enforcement

Such a fee could be collected using the exist- ing timber tax collection system in which timber owners are required to report each quarter the value of timber harvested to the state Board of Equalization (BOE) for payment of timber yield taxes based on the value of the harvested timber.
https://lao.ca.gov/handouts/resources/2003/032603_fire_and_timber.pdf

^[PDF] Funding for Natural Resources And Environmental Protection Programs

LAO 60 YEARS OF SERVICE 16L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 27, 2003 AB 3158 Fees: A Fee Case Study (Continued) History of Implementation of AB 3158 Fees In 1991, a suit was filed against DFG alleging that the fees were unconstitutional on the basis that they were in law taxes because there was no nexus between the services provided by DFG in reviewing environmental documents and the amount of fees charged.
https://lao.ca.gov/handouts/resources/2003/032703_funding.pdf