^[PDF] 2001-02 Budget Conference Committee

Neither version reflects the federal tax reduction measure that was recently agreed to in Congress, which would result in the phase out of California's estate tax. The measure would reduce California revenues by over $100 million in 2001-02, over $400 million in 2002-03, over $750 million in 2003-04, and over $1.1 billion in 2004-05. """"" Tax Relief !
https://lao.ca.gov/2001/budget_packets/060301_conference_ov.pdf

^[PDF] 1987-88 Budget Analysis: Introduction

The third category includes issues the L~gi~lature. needs to· address in response. to federal legislation: tax reform, .. revenue bond limitations, iIIlffiigration reform and control, and early education for· the handicapped.
https://lao.ca.gov/analysis/1987/01_intro_1987.pdf

^[PDF] Initiative Letter

State general obligation bonds are guaranteed by the state government’s full faith and credit and are generally repaid using the state’s general tax revenues. Local general obligation bonds are typically funded by increased property taxes.
https://lao.ca.gov/ballot/2015/150019.pdf

2004 Initiative Analysis: Indian Gaming Fair-Share Revenue Act of 2004

As sovereign nations, tribes are not required to pay federal, state, or local taxes (such as income, property, or sales tax). In addition, tribes are exempt from state laws, including California environmental and workplace laws.
https://lao.ca.gov/ballot/2004/040042.htm

^[PDF] Child Care Realignment

The budget would raise a net of $8.2 billion in new taxes to fund the shift of a like amount of primarily health and social services responsibilities, including child care, to local governments. The tax increases consist of: One cent increase in the sales tax.
https://lao.ca.gov/handouts/Education/2003/Realignment_041003.pdf

^[PDF] Indian Gaming Fair-Share Revenue Act of 2004, Amendment No. 1-NS

As sovereign nations, tribes are not required to pay federal, state, or local taxes (such as income, property, or sales tax). In addition, tribes are exempt from state laws, including California environmental and workplace laws.
https://lao.ca.gov/ballot/2004/040042.pdf

COUNTIES

County general purpose reve nue (GPR) comes from a variety of sources, including the property tax, state general purpose subventions, and the sales tax. Due to the constraints imposed by Proposition 13, count ies have very limited power to increase GPR.
https://lao.ca.gov/1995/010195_calguide/cglgov2.html

^[PDF] Proposition 31: Referendum on 2020 Law That Would Prohibit the Retail Sale of Certain Flavored Tobacco Products

State Tobacco Tax Revenues „ State Tobacco Tax Revenues Fund a Variety of Programs. The state’s tobacco taxes raised about $2 billion last year. Previous voter-approved propositions direct tobacco tax-related funding to specific programs as shown in the figure.
https://lao.ca.gov/handouts/health/2022/Proposition-31-080222.pdf

^[PDF] Ballot Analysis

They would pay state income taxes on these increased gains. The amount of increased state personal income taxes paid by drivers and stockholders is unknown, but likely minor. Summary of Fiscal Effects This measure would have the following fiscal effect: • Minor increase in state income taxes paid by rideshare and delivery company drivers and investors.
https://lao.ca.gov/ballot/2020/Prop22-110320.pdf

LAO 2007 Budget Analysis: Proposition 98 Update

Under Test 2, increases in local property tax revenue offset General Fund contributions for Proposition  98 but do not affect the net amount of resources going to schools. Under Test 1, increases in local property tax revenues will supplement rather than supplant General Fund spending.
https://lao.ca.gov/analysis_2007/education/ed_02_anl07.aspx