Results


6,743 results

Sort by date / relevance

California's Fiscal Outlook 1999-00 to 2001-02 Part I

Our for ecast for 1999-00 is up by nearly $1.9 billion, due to both the improved economic outlook, and stronger-than-expected monthly receipts from key sources such as personal income tax withholding and sales tax payments.
https://lao.ca.gov/1999/1199_fiscal_outlook/1199_fiscal_outlook_part_1.html

[PDF] SUPPLEMENTAL REPORT OF THE 1999 BUDGET ACT 1999-00 FISCAL YEAR

This report shall include, but is not limited to, a description of the boards efforts to recruit and retain tax auditor position classifications, tax technician classifications, business tax compliance specialists, and related revenue and collections position classifications at the board.
https://lao.ca.gov/1999/99-00_supp_rpt_lang.pdf

march update

Generally, each dollar of addi tional property tax revenue received by school districts saves one dollar of state General Fund money. It is possible that even more property tax revenues for school districts may be identified by the May Revision.
https://lao.ca.gov/1999/cal_update/mar_99_calupdate.html

[PDF] LAO Report: California Tax Policy And the Internet

For utility user taxes and fran- chise fees, the change in competitive industry structure and technological convergence raises similar issues of tax fairness and equity. Is the Industry Under-Taxed or Over-Taxed?
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.pdf

Traveling in California: Acronyms and Definitions

Revenues include a portion of the sales tax on gasoline and diesel fuels. RTIP (Regional Transportation Improvement Program) —Share of capital outlay improvement funds controlled by regional agencies (75  percent of STIP funds).
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels_acronyms.html

Realignment Revisited: An Evaluation of the 1991 Experiment in State-County Relations

If a final appellate court decision finds that the realignment provisions related to VLF deposits violate the Constitution, the VLF tax increase from 1991 would be repealed. Similarly, if a final appellate court decision finds that revenues from the half-cent realignment sales tax are subject to Proposition 98's education funding guarantee, this portio n of the sales tax would be repealed.
https://lao.ca.gov/2001/realignment/020601_realignment.html

Assembly Floor Packet

Adopts all of the $3.8  billion in tax increases and revenue accelerations proposed in the May Revision. These include a one-time increase in the vehicle license fee, a two-year 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/053002_assem_floor_packet.html

A Commuter's Dilemma: Extra Cash or Free Parking

These tax expenses can be somewhat mitigated as they are considered business expenses eligible for tax deductions. Typically, business tax deductions reduce the cost of the program by approximately 40  percent.
https://lao.ca.gov/2002/parking/031802_cash_or_parking.html

California Spending Plan 2002: Chapter 2

New Tax Increases. The May Revision included $3.9  billion in tax increases and revenue accelerations. These included a one-year increase in vehicle license fees (VLF), a two-year suspension of net operating loss carryforward deductions for businesses, an ongoing 50-cent increase in the excise tax on cigarettes, and a variety of tax compliance and auditing-related measures.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_2.html

A Primer: Assembly Constitutional Amendment 11

(g) The annual amount transferred to the infrastructure fund, as required pursuant to subdivision (a), shall be reduced by an amount equal to the sales tax revenue in each fiscal year that is redirected to the Traffic Congestion Relief and Safe School Bus Trust Fund pursuant to Proposition 51 if that measure was approved by the voters in November 2002.
https://lao.ca.gov/2003/aca_11/020503_aca_11.html