LAO Publications

Format: Why Have Sales Taxes Grown Slower Than the Economy? August 5, 2013 - The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts.
https://lao.ca.gov/Publications?page=55&year=0&publicationType=0

2001 Budget Analysis: Overview

Test 1 —Percent of General Fund Revenues Approximately 34.5 percent of General Fund plus local property taxes .   Requires that K-12 schools and the California Community Colleges (CCC) receive at least the same share of state General Fund taxes as in 1986-87.
https://lao.ca.gov/analysis_2001/education/ed_01_ov_anl01.htm

LAO Analysis of the 2002-03 Budget: Education, Overview

Test 1—Percent of General Fund Revenues Approximately 34.5  percent of General Fund plus local property taxes. Requires that K-12 schools and the California Community Colleges (CCC) receive at least the same share of state General Fund tax revenues as in 1986-87.
https://lao.ca.gov/analysis_2002/education/ed_01_ov_anl02.htm

LAO 2003-04 Budget Analysis: Education, Overview

Test 1 —Percent of General Fund Revenues Approximately 34.5  percent of General Fund plus local property taxes. Requires that K-12 schools and the California Community Colleges (CCC) receive at least the same share of state General Fund tax revenues as in 1986-87.
https://lao.ca.gov/analysis_2003/education/ed_1_ov_anl03.htm

LAO 2004 Budget Analysis: Education Overview

Test 1—Percent of General Fund Revenues Approximately 34.7  percent of General Fund plus local property taxes. Requires that K-12 schools and the California Community Colleges (CCC) receive at least the same share of state General Fund tax revenues as in 1986 ‑87.
https://lao.ca.gov/analysis_2004/education/ed_01_ov_anl04.htm

^[PDF] The 2023-24 Budget: Proposition 98 Overview and K-12 Spending Plan

For example, the housing market has cooled, consumer spending has slowed, and business startup activity has decreased. „ The administration also anticipates slightly slower growth in local property tax revenue.
https://lao.ca.gov/handouts/education/2023/Proposition-98-K-12-Overview-022823.pdf

^[PDF] The 2023-24 Budget: Proposition 98 Overview and K-12 Spending Plan

For example, the housing market has cooled, consumer spending has slowed, and business startup activity has decreased. „ The administration also anticipates slightly slower growth in local property tax revenue.
https://lao.ca.gov/handouts/education/2023/Proposition-98-K-12-Overview-030223.pdf

^[PDF] A Budget Update

Current-Year Revenue Receipts Are Lagging Source Amount Compared to Personal income tax $163 Sales and use tax -420 Corporation tax -846 Other -81 Total -$1,184 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E April 24, 2008 Receiver-related costs in the California Department of Correc- tions and Rehabilitation are projected to continue to increase.
https://lao.ca.gov/handouts/state_admin/2008/Budget_Update_04_24_08.pdf

^[PDF] People's Gaming Act

In addition, surrounding local governments could receive increased revenues from taxes relating to secondary economic activity in their areas resulting from the gaming operations. SUMMARY This initiative could result in revenues to the state and local governments— potentially in the hundreds of millions of dollars annually—from fees and taxes associ- ated with Las Vegas- and Atlantic City-type operations and other related economic activity.
https://lao.ca.gov/ballot/2001/010101_INT.pdf

^[PDF] People's Gaming Act

In addition, surrounding local governments could receive increased revenues from taxes relating to secondary economic activity in their areas resulting from the gaming operations. SUMMARY This initiative could result in revenues to the state and local governments— potentially in the hundreds of millions of dollars annually—from fees and taxes associ- ated with Las Vegas- and Atlantic City-type operations and other related economic activity.
https://lao.ca.gov/ballot/2001/010899_INT.pdf