^[PDF] Major-Issues-Facing-the-Unemployment-Insurance-Program-030415

For each year that the state carries a federal loan balance, federal UI taxes on employers increase, with the proceeds from the increased taxes used to pay down the principal of the loan. The state must make annual interest payments on the loan, using General Fund monies.
https://lao.ca.gov/handouts/health/2015/Major-Issues-Facing-the-Unemployment-Insurance-Program-030415.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] What the Patient Protection and ACA Means for California

Citizens and legal residents with incomes between 100 percent (or 138 percent for states opting into the ACA optional Medicaid expansion) and 400 percent of FPL, and for whom alternative forms of affordable health insurance coverage are not available, are eligible for federal tax credits and cost-sharing reductions to help pay for health coverage through the Health Benefi t Exchanges.  Impact on California.
https://lao.ca.gov/handouts/health/2017/Patient-Protection-and-ACA-Means-for-California-032217.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

^[PDF] ABx2 8—Safe, Clean, Reliable Drinking Water Supply Act of 2008

Property Tax Impacts. Local property tax rolls will be reduced if the bond funds are used for property acquisitions by gov- ernment agencies and/or nonprofi t entities, which do not pay property taxes.
https://lao.ca.gov/handouts/resources/2008/ABx2_8_08_26_08.pdf