Sales Tax

Sales Tax Sales Tax Slide 6 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three “Cracks” in the Foundation 10:
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide6.html

^[PDF] Proposition 99: An Update

i In November 1988, the voters approved Proposition 99, the Tobacco Tax and Health Protection Act, which established a surtax of 25 cents per package on cigarettes and an equivalent amount on all other tobacco products sold in California.
https://lao.ca.gov/1990/reports/347_0290_prop_99_update.pdf

^[PDF] Health Care in Rural California

The CMSP has been expanded in the current year under Ch 1331/89 (AB 75, Isenberg), which implemented the Tobacco Tax and Health Protection Act of 1988 (Proposition 99) and estab- lished a variety of programs.
https://lao.ca.gov/1990/reports/502_0290_health_care_in_rural_california.pdf

^[PDF] Overview of the Governor's Budget 1993-94

As incomes fall, the state’s progressive tax structure takes a smaller share of income in taxes. When economic recovery occurs and raises incomes, on the other hand, the tax burden will tend to rebound to former levels because of this progressive tax structure.
https://lao.ca.gov/1993/Overview_Gov_Budget_170_0193.pdf

^[PDF] Overview of the May Revision 1993-94

The most problematic part of the budget plan is the proposed $2.6 billion property tax shift from local governments to schools. The Adminis- tration proposes that the counties offset a portion of their $2.1 billion loss by increasing local sales taxes, obtaining relief from state-mandated programs requirements, and using transferred special district property tax revenues.
https://lao.ca.gov/1993/Overview_May_Revision_176_0593.pdf

THE PRESIDENT'S WELFARE REFORM PROPOSAL:

This change, in conjunction with the fact that nonsubsidized jobs generally will provide more income to recipients than will WORK slots (due largely to differences in how the income disregard discussed below and the Earned Income Tax Credit are treated), could lead to a significant increase in the incentive for recipients to obtain nonsubsidized jobs.
https://lao.ca.gov/1994/clinwelf.htm

Redevelopment After Reform: A Preliminary Look

Sales Tax Subsidies Agency authority to adopt ordinances to receive sales tax revenues is eliminated. Agency ability to assist auto dealerships, large volume retailers, and other sales tax generators is limited.
https://lao.ca.gov/1994/redevelopment_after_reform.html

October 1995 Cal Update

Proposition 62, an i nitiative adopted by the voters in 1986, prohibits a local agency from imposing (1) a tax for specific purposes (a "special tax ") unless it is approved by two-thirds of the voters or (2) a tax for general purposes (a "general tax ") unless it is approved by a majority of the voters.
https://lao.ca.gov/1995/cal_update/cup1095.html

1995 September California Update

Most of this gain is due to higher personal income taxes (up $80 million) and estate taxes (up $58 million). Sales taxes have been modestly stronger than expected, while bank and corporation taxes have been somewhat weaker.
https://lao.ca.gov/1995/cal_update/cup995.html

California Update, November 1996

About $164  million of the $466  million increase is due to unusually large estate tax payments. A large portion of these payments will be accrued back to 1995-96, thereby increasing the revenue totals for that year.
https://lao.ca.gov/1996/cal_update/nov_96_calupdate.html