^[PDF] Climate change.

Third, should notable contractions occur in the oil and gas sector as a result of new regulations, this could have broader economic impacts and negatively affect other state and local revenue sources such as income taxes or property taxes.
https://lao.ca.gov/ballot/2023/230419.pdf

^[PDF] School Facilities. 55% Local Vote. Bonds, Taxes. Accountability Requirements.

BACKGROUND The Constitution currently limits property taxes to 1 percent of the value of the property. The taxes may exceed this limit to pay for (1) any local debt approved by the voters prior to July 1, 1978, or (2) bonds to buy or improve real property that receive two-thirds voter approval after July 1, 1978.
https://lao.ca.gov/ballot/2000/000260_INT.pdf

^[PDF] Repeal Cannabis Prohibition Act of 2012

The state and local governments would receive additional revenues from taxes and fees from marijuana-related activities allowed under this measure. For instance, Hon. Kamala D. Harris 3 October 3, 2011 state and local governments would receive increased sales tax revenues from the sale of marijuana.
https://lao.ca.gov/ballot/2011/110599.pdf

^[PDF] The State's Budget Problem

For instance, a quick way to raise a significant amount of money would be to extend the temporary 1/4-eent sales tax (imposed for earthquake reliefand setto expireJanuary 1, 1991) for several months.
https://lao.ca.gov/1990/reports/1290_states_budget_program.pdf

^[PDF] Chapter 1 The Budget Outlook

Updated Budget Outlook for 1996-97 The 1996-97 Budget Act enacted in July pro- vided for major increases in education funding and a corporation tax cut, as well as a planned year-end reserve of $305 million.
https://lao.ca.gov/1996/112196_fiscal_outlook/outlook96_chapter_1.pdf

2011 Initiative Analysis:The Repeal Cannabis Prohibition Act of 2012

The state and local governments would receive additional revenues from taxes and fees from marijuana-related activities allowed under this measure. For instance, state and local governments would receive increased sales tax revenues from the sale of marijuana.
https://lao.ca.gov/ballot/2011/110650.aspx

2011 Initiative Analysis:Repeal Cannabis Prohibition Act of 2012

The state and local governments would receive additional revenues from taxes and fees from marijuana-related activities allowed under this measure. For instance, state and local governments would receive increased sales tax revenues from the sale of marijuana.
https://lao.ca.gov/ballot/2011/110599.aspx

LAO Local Government

LAO Local Government (916) 319-8365 Sales and Excise Taxes and Demographics Publications Local Government To browse all LAO publications, visit our Publications page. All
https://lao.ca.gov/Policy-Areas?areaId=11&category=0&year=0&page=2

1998-99 Budget Issues: Higher Education Enrollments: Is A Tidal Wave Coming?

State Should Review Fee Policies in Light of Federal Tax Credit. The federal tuition tax credits create both opportunities and concerns for California. It provides an opportunity for California to increase resources for higher education without significantly affecting the after-tax price of higher education for students and their families.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5b_highered_tidalwave_pandi98.html

^[PDF] LAO 1994 Budget Perspectives and Issues: Restructuring the State-Local Relationship

To the extent that this high dependence is viewed as problematic, the Legislature should consider substituting higher allocations of property taxes for the transfer of sales taxes proposed by the Governor.
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part5a_Restructuring_state-local.pdf