Use of Local Share of Gas Tax Revenues [Publication Details]

Jun 10, 2009 - Use of Local Share of Gas Tax Revenues [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2101

The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset [Publication Details]

Feb 16, 2017 - Under state law, county office of educations’ excess property tax revenue offsets state General Fund support for trial courts. In this post, we describe the offset and recommend the Legislature adjust the offset to better reflect growth in local property taxes.
https://lao.ca.gov/Publications/Detail/3567

^[PDF] Foreword

Personal Income Tax The personal income tax (PIT) is California’s single largest state General Fund revenue source, accounting for 49 percent of total estimated receipts in 1997-98. This tax has marginal tax rates ranging from 1 percent to 9.3 percent, depending on a taxpayer’s income level.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook.pdf

^[PDF] Overview of Transportation Funding

Local funding sources include local sales taxes, transit fares, development impact fees, and property taxes.  About one-fourth of the state’s transportation funding comes from the federal government.  The remaining one-fourth of funding comes from various state revenue sources—primarily excise taxes on gasoline.  In addition to the funds
https://lao.ca.gov/handouts/transportation/2015/Overview-of-Transportation-Funding041615.pdf

^[PDF] All Other Solutions Proposed in the 2024–25 Governor’s Budget

All Other Solutions Proposed in the 2024–25 Governor’s Budget General Fund (In Millions) Type Description 2022–23 2023–24 2024–25 Cost Shift June payroll into July deferral — — $1,577 Cost Shift Altered allocation of CalPERS payment to achieve more savings — — 1,296 Cost Shift Loans to the General Fund from special funds — — 1,239 Cost Shift Extended repayment schedule for current loans — — 183
https://lao.ca.gov/reports/2024/4825/Appendix-2-All-Other-Solutions.pdf

^[PDF] Overview of the 2007-08 May Revision

Beyond this budget-year forecasting difference, there is also a serious risk related to base- line property tax revenues. During the 2005-06 fiscal year, the growth in property tax receipts received by K-12 school districts was significantly lower than the growth in overall property tax receipts around the state.
https://lao.ca.gov/2007/may_revise/may_revise_051507.pdf

Hazardous materials emergency response

Mar 16, 2015 - Authorize a Tax Rather Than a Fee. Because the proceeds of taxes are not subject to the same constitutional limits as fees, the Legislature could consider implementing a tax with a two-thirds majority vote instead of a fee.
https://lao.ca.gov/Recommendations/Details/834

Webcast: Film and Television Production: Overview of Motion Picture Industry and State Tax Credits

Webcast: Film and Television Production: Overview of Motion Picture Industry and State Tax Credits About the LAO Film and Television Production: Overview of Motion Picture Industry and State Tax Credits Can't see the video?
https://lao.ca.gov/webcasts/2014/tax-credits/film-tv-043014.aspx

An Overview of the 1997-98 Governor's Budget

Moderate growth in sales and personal income taxes is assumed along with a slight decline in bank and corporation taxes, the latter reflecting both slowing profit growth and the impacts of recently enacted and proposed tax rate reductions.
https://lao.ca.gov/1997/011597_bud_overview/budget_overview_197.html

The Bear and Wilderness Protection Act of 1998

Fiscal Effects Increase in Sales and Use Taxes . In general, tangible goods purchased in California, or outside the state for use inside California, are subject to the state sales and use taxes. By increasing the state sales and use taxes by 0.5  percent, the measure would generate about $1.9  billion annually for the Bear and Wilderness Protection Trust Fund.
https://lao.ca.gov/ballot/1998/980082_INT.html