^[PDF] A Report on the Child Care Reimbursement System

When the voters approved Proposition 13 on the June 1978 ballot, they reduced local property tax revenues to school districts by more than 50 percent. This measure also eliminated the districts' ability to collect funds for child care programs through local permissive override taxes.
https://lao.ca.gov/reports/1986/08_86_a_report_on_the_child_care_reimbursement_system.pdf

^[PDF] The 1987 Budget Act: A Summary

Table 9 General Fund Revenues and Transfers (dollars in millions> Change Revenue Source 1986-87 1987-88 Amount Percent Bank and corporation taxes $4,751 $4,980 $229 4.8% Personal income taxes 13,923 13,710 -213 -1.5 Sales and use taxes 10,921 11,546 625 5.7 Other revenues and transfers 2,883 3,042 159 5.5 Totals, General Fund Revenues and
https://lao.ca.gov/reports/1987/08_87_1987_budget_act.pdf

^[PDF] Executive Summary Executive Summary The state's sales and use

Executive Summary Executive Summary The state's sales and use tax is comprised of two separate but similar taxes. The sales tax is imposed on retailers for the privilege of kll- ing tangible personal property in California. · The incidence of the sales tax is on the retailer, which means that the retailer is responsible for
https://lao.ca.gov/reports/1987/12_87_administering_the_sales_and_use_tax.pdf

^[PDF] A Perspective on the California Economy

This is because economic conditions directly affect the amount of taxes and other revenues that the government collects for funding public serv- ices. In addition, economic conditions affect the need for public services, since the volume of business activity and the number of people the economy supports help determine the demand for such diverse public services as highways, water systems and schools.
https://lao.ca.gov/reports/1988/398_1288_a_perspective_on_the_california_economy.pdf

^[PDF] The Public Utilities Commission: A Review of Regulatory Fee Funding

This self-financing feature elimi- nates the need to find monies - either from existing or new taxes - to fund program changes. Given these factors, it is possible that pro- grams funded by regulatory fees do not re- ceive the same level of oversight as tax-sup- ported activities.
https://lao.ca.gov/reports/1988/474_0188_the_public_utilities_commission.pdf

^[PDF] State Reimbursement of Mandated Local Costs: A Review of Statutes Funded in 1987

Chapter VIII Mobilehome Property Tax Postponement 1. Chapter 1051, Statutes of 1983, imposes a mandate because it requires counties to proc- ess certificates ofeligibility, and file them with the State Controller's Qffice (SCQ), notify the SCQ of changes in ownership, and conduct various other activities related to the Mobile- home Property Tax Postponement Program. 2.
https://lao.ca.gov/reports/1988/544_0488_state_reimbursement_of_mandated_costs.pdf

^[PDF] Focus Budget 1995: Highlighting Major Features of the 1995 California Budget

The budget assumes enactment of federal legislation to collect delinquent state taxes from federal tax refunds and includes additional revenues from enhanced audit and collection activi- ties by the state's tax agencies.
https://lao.ca.gov/reports/1995/focus_budget_1995_highlightling_major_features_of_the_1995_california_budget.pdf

^[PDF] Funding Environmental Regulation

For instance, national defense is considered a public good because even if only certain individuals are taxed for national de- fense, the entire population benefits from protection by the armed forces.
https://lao.ca.gov/reports/1995/funding_environmental_regulation.pdf

^[PDF] Initial Comments On The 1995-96 Governor's Budget

Considering Tax Changes • Can the state pay for essential services and provide tax relief at this time? • What is the longer term outlook for revenues and expenditures? Restructuring the State-Local Relationship • One of the most important issues for the Legislature to tackle. • There are, however, many paths to restructuring, with the bud- get offering just one alternative.
https://lao.ca.gov/reports/1995/initial_comments_on_the_1995-96_govs_budget.pdf

^[PDF] Status Check: Uses and Costs of Lease-Payment Bonds

At the time this Status Check was written, the following legislation had been introduced: (1) SB 1679, Costa (six prisons and the Youth Authority beds), (2) SB 482, Calderon (De- partment of Corrections headquar- ters building), (3) SB 565, Johnston (Franchise Tax Board Phase 3 building), (4) SB 1277, Killea (San Diego office consolidation), and (5) AB 1771, Bowler (Teale Data Center).
https://lao.ca.gov/reports/1995/status_check_uses_and_cost_lease_payment_bonds.pdf