^[PDF] Overview of Sharing Economy and Short-Term Rentals

If a greater percentage of travelers stay in short-term rentals, tourism taxes might decline because these rentals typically cost less and some hosts currently do not pay taxes as required. The net effect on state and local tax revenues, however, would depend on the extent to which (1) visitors travel more or stay longer in response to these cost
https://lao.ca.gov/handouts/state_admin/2015/Sharing-Economy-Rentals-031815.pdf

^[PDF] Technology Transfer Agreements and California’s Sales Tax

Technology Transfer Agreements and California’s Sales Tax Presented to: Assembly Revenue and Taxation Committee Hon. Sebastian Ridley-Thomas, Chair Technology Transfer Agreements and California’s Sales Tax 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 30, 2017 1L 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 30, 2017  Sales and Use Tax (SUT) Plays Major Role in California’s Tax System.
https://lao.ca.gov/handouts/state_admin/2017/TTA-and%20Sales-Tax-013017.pdf

^[PDF] Initiative Constitutional Amendment and Statute: Changes Requirements for Certain Property Owners to Transfer Their Property Tax Base to Replacement Property.

When an existing homeowner buys a new home which is taxed at current market value, their property tax payment for their new home often is higher than for their old home.  Higher Property Taxes May Discourage Some Movers.
https://lao.ca.gov/handouts/state_admin/2018/Initiative_Constitutional_Amendment_Property_Owners_Tax_Base_Replacement_061118.pdf

^[PDF] Voter Requirements for Local Taxes

Voter Requirements for Local Taxes Hon. Cecilia M. Aguiar-Curry, Chair Assembly Revenue and Taxation Committee Hon. Autumn R. Burke, Chair Senate Governance and Finance Committee Hon. Mike McGuire, Chair Voter Requirements for Local Taxes 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 March 7, 2017 Page 1 Figure 4 Changes to Voter Requirements for Local Government Taxes 1978: Proposition 13
https://lao.ca.gov/handouts/state_admin/2018/Voter-Requirements-030718.pdf

^[PDF] May Revision Overview: Transportation

“Spillover” and Diesel Sales Taxes. „ The state charges sales tax on the purchase of fuels. A portion of the sales tax on diesel fuel and a portion of the sales tax on gasoline including spill- over are traditionally deposited into the Public Transportation Account (PTA) for mass transpor- tation purposes.
https://lao.ca.gov/handouts/transportation/2009/Transportation_Overview_05_29_09.pdf

^[PDF] Letter to Honorable Mark Leno on Corporation Tax Trends

The two largest taxes paid by businesses—property taxes and sales taxes—were each much larger than the total amount of state corporate income taxes. Corporation Tax as Percent of State Revenues The discussion at the hearing focused largely on the trend, over time, in the share of state revenues that come from the CT.
https://lao.ca.gov/letters/2014/Leno-Corporation-Tax-031314.pdf

PowerPoint Presentation: Budgets, Taxes, and Spending

PowerPoint Presentation: Budgets, Taxes, and Spending
https://lao.ca.gov/presentations/050400_budgets_taxes_spending/050400_budgets_taxes_spending.html

^[PDF] Summary of Legislative Action on the Budget Bill 1984-85 Fiscal Year

Tax Preparers 261 274 274 274 5.0 1560~078~777~~Support, Veterinary Examiners 460 469 479 479 4.1 1570~080-11B~~Support. Technician Examining Comm. 68 69 73 73 7.4 1590~082-779~~Support. Vocational Nurse Account 1,748 1,858 1,896 1,896 8.5 (
https://lao.ca.gov/reports/1984/07_summary_of_legislative_action_on_the_budget_bill_84-85.pdf

^[PDF] Proposition 37: The California State Lottery Initiative

ALLOCATIOOS OF THE PRocEEDS FRa-1 LOTTERY SALES THE MEASURE WOULD REQUIRE ALL REVENUES FROM LOTTERY SALES TO BE DEPOSITED INTO A NEW SPECIAL FUND CALLED THE STATE LOTTERY FUND, FIFTY PERCENT OF THESE PROCEEDS FROM LOTTERY TICKET SALES WOULD BE PAID OUT AS LOTTERY PRIZES, AND A MAXIMUM OF 16 PERCENT COULD BE USED FOR ADMINISTRATIVE COSTS (INCLUDING COMMISSIONS TO SELLERS OF LOTTERY TICKETS), THE
https://lao.ca.gov/reports/1984/proposition_37_the_california_state_lottery_initiative.pdf

^[PDF] The Governor's Budget for 1984-85

HOW CAN THE LEGISLATU RE ENSU RE THAT ITS PRIORITIES ARE ADDRESSED BY TAX EXP ENDITURE PROGRM1S ? {PERSPECTI VES AND ISSUES , PAGE 131) LAST YEAR, I CALLED THIS COt~ti~1ITTEE' S ATTENTION TO THE DI SPAR ITY IN THE DEGREE TO ~IHICH DIRECT SPENDING THROUGH THE BUDGET AND "SPENDING" THROUGH THE TAX SYSTEM WE RE CONTROLLED .
https://lao.ca.gov/reports/1984/the_governors_budget_for_1984-85.pdf