Publication Date

All

Current year

Past 5 years

 

 

Subject Area
Economy and Taxes (279)
State Budget (211)
Ballot (201)
Health (107)
Resources (73)
Local Government (67)
General Government (64)
K-12 Education (64)
Human Services (58)
Transportation (53)
Higher Education (49)
Criminal Justice (40)
Labor and Workforce (40)
Capital Outlay (15)
Child Care and Development (11)

Results

6,746 results

Sort by date / relevance

2005 Initiative Analysis: The Education Funding Protection Act

The constitutional requirements regarding imposition of these levies involve lower approval thresholds by the governing body and/or voters than is the case for taxes. For example, regulatory fees are subject to approval by (1) a majority vote of the Legislature (instead of a two-thirds vote that would be required for a state tax) or (2) the local governing board
https://lao.ca.gov/ballot/2005/050053.htm

[PDF] Use of state sales tax revenues derived from the lease and sale of motor vehicles for transportation purposes

Use of state sales tax revenues derived from the lease and sale of motor vehicles for transportation purposes CHAIR VICE CHAIR STEVE PEACE TONY CARDENAS SENATE ASSEMBLY DICK ACKERMAN ROY ASHBURN DEDE ALPERT PATRICIA C.
https://lao.ca.gov/ballot/2001/010465_INT.pdf

[PDF] The Continuous Coverage Auto Insurance Discount Act

Insurance Premium Tax. Under current law, insurance companies doing business in California pay an insurance premium tax in lieu of a state corporate income tax. The tax is based on the amount of insurance premiums the insurer earned in the state each year for automobile insurance as well as for other types of coverage, such as fire and health insurance.
https://lao.ca.gov/ballot/2009/090482.pdf

[PDF] The Distribution of K-12 Education General Purpose Funds

In addition, excess taxes has some of the characteristics of a local-option tax, such as parcel taxes. In excess tax districts, high property tax revenues result, in part, from increasing property values that are generated when families and businesses choose to locate in these districts.
https://lao.ca.gov/2003/k12_fund_distribution/K12_General_Purpose_Funds_122203.pdf

Letter to Senator Wolk and Assembly Member Perea Regarding the CDFI Tax Credit Programs [Publication Details]

Apr 14, 2011 - Letter to Senator Wolk and Assembly Member Perea Regarding the CDFI Tax Credit Programs [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/2471

LAO 2009-10 Budget Analysis Series: Transportation: State Transit Assistance

One –half of all Proposition 111 gasoline sales tax revenue and diesel sales tax revenues deposited into the PTA. As Figure 10 shows, the current formula can provide different STA funding levels from the same amount of gasoline sales tax revenue depending on the amount of overall revenue that is counted as spillover revenue.
https://lao.ca.gov/analysis_2009/transportation/trans_anl09004005.aspx

The 2022-23 Budget: Public Health Foundational Support

Feb 16, 2022 - (Nonprofit hospitals, in exchange for their tax ‑exempt status, are required to use some of their resources for community benefits, such as charity care, based on a community needs assessment.) Assessment of Spending Plan Providing more sustained, flexible General Fund support for public health was an important priority for the Legislature in reaching the 2021 ‑22 budget agreement.
https://lao.ca.gov/Publications/Report/4544

[PDF] "The Mental Health Services Act"

The PIT is levied on both residents and nonresidents, with the latter paying taxes on income derived only from California sources. There were more than 14 million PIT returns filed in 2001. The PIT has six tax brackets, with marginal tax rates ranging from 1 percent to 9.3 percent, depending on a taxpayer’s income level.
https://lao.ca.gov/ballot/2003/030876.pdf

Cal Facts 2006 State-Local Finance

About one-fifth of county revenues come from local taxes. Counties use tax revenues to pay for public protection and other local programs, as well as paying the required “match” for state and federal programs.
https://lao.ca.gov/2006/cal_facts/2006_calfacts_state_local.htm

2003 Initiative Analysis: The Mental Health Services Act

The PIT is levied on both residents and nonresidents, with the latter paying taxes on income derived only from California sources. There were more than 14  million PIT returns filed in 2001. The PIT has six tax brackets, with marginal tax rates ranging from 1  percent to 9.3  percent, depending on a taxpayer’s income level.
https://lao.ca.gov/ballot/2003/030876.htm