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STATE EXPENDITURES

In 1993-94, a half-cent of state sales tax revenue--about $1.5 billion annually-- was dedicated to the new Local Public Safety Fund in order to partly offset the shift of property tax revenues from local governments to schools.
https://lao.ca.gov/1995/010195_calguide/cgsbud3.html

[PDF] People’s Gaming Act

Bill Lockyer 3 December 19, 2001 In addition, surrounding local governments could receive increased revenues from taxes relating to secondary economic activity in their areas resulting from the gaming operations.
https://lao.ca.gov/ballot/2001/011057_INT.pdf

[PDF] Affordable housing bonds.

Communities pay for the cost of construction and borrowing through higher taxes, fares, and other charges that help service the debts. Property Taxes. The California Constitution limits property taxes to 1 percent of the value of property.
https://lao.ca.gov/ballot/2021/210604.pdf

Proposition 50 Resources Bond: Funding Eligibility of Private Water Companies

Tax-Exempt Status of the Bonds Federal Requirement. Under federal tax rules, the tax-exempt status of a single state general obligation bond issue is lost if more than $5  million or 5  percent of the bond issue's proceeds (whichever is less) is used to make loans for "private use " purposes.
https://lao.ca.gov/2004/prop_50/051404_Prop_50_Bonds.htm

Summary of LAO Findings and Recommendations on the 2012-13 Budget

First, the temporary sales and use tax increase of the Governor ’s proposed tax measure would expire in the middle of 2016-17, followed two years later by expiration of the proposed temporary income tax increase.
https://lao.ca.gov/laoapp/budgetlist/PublicSearch.aspx?KeyCol=610&Yr=2012

The 2014-15 Budget: Overview of the Governor’s Budget

In addition to traditional sources of income such as hourly wages and salaries, the tax is paid on realized capital gains, principally from the sale of stocks, bonds, and real estate. These types of assets are concentrated among high –income taxpayers in the state ’s top marginal income tax brackets.
https://lao.ca.gov/reports/2014/budget/overview/budget-overview-2014.aspx

LAO Publications

Format: April 7, 2016 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education Format: Options for Modifying the State Child Care Tax Credit April 7, 2016 - The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below
https://lao.ca.gov/publications?page=29&year=0&publicationType=0

LAO Publications

Format: April 7, 2016 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education Format: Options for Modifying the State Child Care Tax Credit April 7, 2016 - The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below
https://lao.ca.gov/Publications?page=29&year=0&publicationType=0

Senate Floor Packet

Adopts almost all of the $3.8 billion in tax increases and revenue accelerations proposed in the May Revision. These include a one-year increase in the vehicle license fee (VLF), a twoyear suspension of net operating loss deductions, and an increase in the cigarette tax of 50 cents per pack.
https://lao.ca.gov/2002/floor_packets/052902_sen_floor_packet.html

[PDF] Use of sales tax revenues derived from the lease and sale of new passenger vehicles for transportation purposes

Use of sales tax revenues derived from the lease and sale of new passenger vehicles for transportation purposes SENATE ASSEMBLY DICK ACKERMAN ROY ASHBURN DEDE ALPERT PATRICIA C. BATES JIM BATTIN JACKIE GOLDBERG K.
https://lao.ca.gov/ballot/2001/011018_INT.pdf