Fiscal Outlook: In-Home Supportive Services (IHSS)

Nov 15, 2017 - This increase in county contributions to IHSS costs effectively decreases our projected state share of cost for the IHSS program by hundreds of millions of dollars annually. Restoration of the IHSS Service Hours Previously Reduced by 7  Percent Tied to Managed Care Organization (MCO) Tax Existence.
https://lao.ca.gov/Publications/Report/3712

The 2023-24 Budget: California's Film Tax Credit [Publication Details]

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit [Publication Details] Description: This brief surveys research on the economic effects of state film tax credits and analyzes the Governor's proposal to extend California's film tax credit for five years.
https://lao.ca.gov/Publications/Detail/4713

U.S. Retail Sales Update: June 2023 [EconTax Blog]

Jul 18, 2023 - U.S. retail sales have grown 1.1 percent over the last 3 months and 1.5 percent over the last 12 months. Retail sales growth has outpaced inflation over the last 3 months, but not over the last 12 months.
https://lao.ca.gov/LAOEconTax/Article/Detail/780

Transportation and high-speed rail. [Ballot]

Nov 14, 2018 - License Fee and Sales Tax Special Fund Revenues. Currently, nearly all revenues from vehicle license fees (another annual tax paid by vehicle owners) as well as revenues from portions of the sales tax (including on vehicle and fuel purchases) pay for certain county-administered health, human services, and public safety programs.
https://lao.ca.gov/BallotAnalysis/Initiative/2018-010

Psilocybin [Ballot]

Dec 26, 2019 - The measure would reduce ongoing costs to the state and local governments by reducing the number of psilocybin offenders incarcerated in state prison and county jail, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/BallotAnalysis/Initiative/2019-027

Why County Revenues Vary: State Laws and Local Conditions Affecting County Finance

The rest of county sales tax revenues--equivalent to a tax rate of 1.5  percent--are available to counties for largely general purposes. We discuss these sales tax revenues below. Bradley-Burns Sales Tax ($450  Million) .
https://lao.ca.gov/1998/050798_county_revenues/050798_county_revenue.html

Renewable energy (Amendment #1). [Ballot]

Aug 22, 2023 - The measure requires the new solar farms to adhere to all relevant county codes related to electric power systems, including construction inspections. Requires Existing Grid Connections be Maintained.  
https://lao.ca.gov/BallotAnalysis/Initiative/2023-008

^[PDF] Overview of Community Care Licensing

Roughly 460 licensing analysts located in 25 regional offices across the state are primarily responsible for conducting about 24,000 annual visits each year and investigating roughly 13,000 complaints lodged against licensed facilities annually. ; The CCL’s Main Enforcement Tools.
https://lao.ca.gov/handouts/socservices/2014/Overview-Community-Care-021114.pdf

^[PDF] The 2017-18 Budget: Evaluating the State-County Assessors’ Partnership Agreement Program

Property Tax Administration Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/reports/2017/3632/State-County-Assessors-032717.pdf

California Community Colleges—Managing Cash in a Time of State Payment Deferrals

Dec 18, 2020 - The next largest revenue source for most districts —local property tax —typically arrives twice per year (in December and April), though arrangements vary somewhat by county, with some counties providing more installments per year.
https://lao.ca.gov/Publications/Report/4307