^[PDF] Local Control Funding Formula Implementation

(Absent this change, we believe the Governor underestimates basic aid districts’ LCFF costs by $70 million in 2014-15 and $110 million in 2015-16.)  Recommend Amending Statute to Avoid Creating New Funding Disparities Among COEs  Revise statutory provision to stop providing additional state aid to certain COEs on top of their LCFF funding allotments.  Would maintain long standing state
https://lao.ca.gov/handouts/education/2015/Local-Control-Funding-Formula-Implementation-031915.pdf

Overview of Proposition 218 "The Right to Vote on Taxes Initiative"

Charter cities must submit proposed general taxes to a majority vote of the people. Local government must secure two-thirds voter approval for any tax to be used for special purposes, even if the tax revenues are to be placed in a locality's general fund.
https://lao.ca.gov/handouts/proposition218_handout.html

^[PDF] Overview of Proposition 218 “The Right to Vote on Taxes Initiative”

Some fees would be subject to voter approval. ✔ September 24, 1996 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A L Y S T ' S O F F I C E 4 Initiatives and Taxes Major Provisions 3 Any local tax, assessment or fee may be reduced or repealed through the initiative process. 3 General taxes imposed after December 31, 1994 without a vote of the people must be placed on
https://lao.ca.gov/handouts/proposition218_handout.pdf

^[PDF] Department of Fish and Game: Funding Issues

Department of Fish and Game’s Funding Sources General Fund (13%) Fish and Game Preservation Fund (FGPF) (33%) Various Other Special Fundsb (10%) Federal Funds (22%) Fines, Penalties and Taxes (3%) Regulatory Fees (5%) Fishing and Hunting Licenses (90%) FGPF Revenue Sources a Includes Environmental License Plate Fund and Public Resources Account. b Includes Oil Spill Prevention
https://lao.ca.gov/handouts/resources/2005/DFG_Funding_Issues_041105.pdf

^[PDF] Options for Funding Water-Related Activities

Impose charge based on potential contaminant such as chemicals (for example, on pesticides).  Water Use Tax. Impose tax on consumers based on amount of water used. Revenues could be allocated by state or maintained at local level where generated.  Broad Special Tax.
https://lao.ca.gov/handouts/resources/2016/Options-Funding-Water-Related-Activities-030816.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] The Bay-Delta: A Key to Solving California's Water Problem

., September is a major month for tax collec- tions, as it includes quarterly estimated pay- ments from both individuals and corporations as well as a variety of other key payments. Collections for this period should provide the first significant indication of how the underlying trend in revenues during 1996-97 compares to that assumed in the 1996 Budget Act.
https://lao.ca.gov/reports/1996/update_california_9-1996.pdf

^[PDF] AB32: Analysis of Two Studies by Varshney and Associates

.  The V&T also used the IMPLAN model to make estimates of the impacts of the SP on employment, labor income, and tax receipts. This analysis pre- dicted, for example, that the three scenarios would result in job losses of about 430,000, 900,000, and 1.1 million, respectively.  The V&T’s estimate that the SP would cost California’s small businesses an average of $50,000
https://lao.ca.gov/reports/2010/rsrc/ab32_econ_review/ab32_econ_review_030910.pdf

^[PDF] Completing the Goals of the Trial Court Realignment

The purpose of the SAL is to provide a limit on annual state and local government spending from tax revenues. Every year, the SAL is adjusted to account for changes in the cost-of-living (the percent change in the state’s per-capita personal income) and population (the weighted average of growth in California’s civilian population and K-14 average daily attendance).
https://lao.ca.gov/reports/2011/crim/trial-court-realignment/Trial_Court_Realignment_092811.pdf

^[PDF] 20_Community College Programs Funded by Proposition 98.indd

20_Community College Programs Funded by Proposition 98.indd Change From 2014-15 Amount Percent Apportionments General Fund $3,049 $3,114 $3,417 $303 10% Local property tax 2,182 2,263 2,613 350 15 Subtotals ($5,231) ($5,377) ($6,030) ($654) (12%) Categorical Programs and Other Appropriations Adult Education Block Grant $25a —a $500 $500 — Student Success and Support Program 99
https://lao.ca.gov/reports/2015/3299/20.pdf