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[PDF] The 2015-16 Budget: Cigarette Tax and Licensing Programs

Recommendations Use Excise Tax Revenue to Fund Tax Administration, Not Licensing Costs As described above, using cigarette and tobacco excise tax revenue to pay for excise tax administration is reasonable and is authorized under Propositions 99 and 10.
https://lao.ca.gov/reports/2015/budget/tobacco/cigarette-tax-licensing-042215.pdf

[PDF] An Overview of the Governor’s Proposition 56 Proposals

In this section, we describe the tax provisions of the measure and how the measure distributes those revenues for various purposes. Taxes Increases Tobacco Excise Taxes. Beginning in April, the excise tax on a pack of cigarettes will increase from 87 cents to $2.87.
https://lao.ca.gov/reports/2017/3573/overview-prop56-proposals-022217.pdf

[PDF] The 2017-18 Budget: The Coordinated Care Initiative: A Critical Juncture

The 1991 realignment package: (1) transferred several programs from the state to the counties, including indigent health, public health, and mental health programs; (2) changed the way state and county costs are shared for certain social services and health programs, including IHSS; and (3) increased the sales tax and vehicle license fee and dedicated these increased revenues for the increased financial obligations of counties.
https://lao.ca.gov/reports/2017/3585/coordinated-care-022717.pdf

[PDF] The 2018-19 Budget: California Hiring Tax Credits

M A C TAY L O R L E G I S L AT I V E A N A LY S T M A R C H 2 0 1 8 California Hiring Tax Credits The 2018-19 Budget: Summary The Existing Hiring Tax Credit. Certain California employers may claim a tax credit—called the New Employment Credit—if they hire qualified individuals and pay them at least 150 percent of the state minimum wage.
https://lao.ca.gov/reports/2018/3784/hiring-credits-031518.pdf

More Ideas . . .

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide28.html

Suggestion to Commission

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide30.html

[PDF] Revenue Options for the 1990-91 Budget

Together, these taxes accounted for over 90 percent of all state and local tax revenues. Various other levies such as the gross premiums insurance tax, death-related taxes, tobacco and alcoholic beverage taxes, parimutuel horseracing taxes and municipal utility and business taxes accounted for the remainder of California's tax burden.
https://lao.ca.gov/1990/reports/0690_revenue_options_for_the_1990-91_budget.pdf

[PDF] Bonds and the 1994 Ballots

The principal and interest (that is, debt service) of the bonds is backed by the full faith and credit of the state’s taxing authority. As a result, these bonds carry a lower rate of interest than those that are not fully backed by the state.
https://lao.ca.gov/1994/Bonds_and_1994_Ballots.pdf

1995 June California Update

Sales taxes experienced the largest gain--up $101 million. About $80 million of the $85 million corporation tax gain is related to an audit assessment, of which about $50 million had been expected in June.
https://lao.ca.gov/1995/cal_update/cup695.html

Schools Receive More Than Half of Property

Schools Receive More Than Half of Property Taxes Share of Property Tax After passage of Proposition 13 in 1978, the state increased its funding of schools and shifted property tax allocations from schools to other local entities to mitigate their Pro position 13 revenue losses. 1992-93 and 1993-94 budget actions shifted $3.9 billion to schools
https://lao.ca.gov/1996/011696_calfacts/cf96c.html