^[PDF] 1951 Budget Analysis: BOARD OF STATE HARBOR COMMISSIONERS, SAN FRANCISCO

The activities of the port are supported from revenues derived from various fees, tolls, tonnage tax, rentals and other charges which accrue to the Harbor Improvement Fund. The .unbudgeted balance in the fund is estimated to be 2.6 million dollars as of June 30, 1952, with revenues esti- mated at 4.8 million dollars for the 1951-52 Fiscal Year as against· Harbor Commissions - 510- expenditures totaling 5.4 million dollars.
https://lao.ca.gov/analysis/1951/36_harbor_comm_1951.pdf

^[PDF] 1952 Budget Analysis: BOARD OF STATE HARBOR COMMISSIONERS, SAN FRANCISCO

Support of the board, as well as all other activities of the port, is met from revenues from various fees, rentals, tonnage tax and other charges which accrue to the Harbor Improvement Fund. The fund shows an estimated accumulated surplus of $3,243,713 as of June 30, 1953.
https://lao.ca.gov/analysis/1952/39_harbors_1952.pdf

^[PDF] The 2010-11 Budget: Resources and Environmental Protection

As an alternative to the Governor’s proposed surcharge—which would be a tax—we offer what we consider to be a true fee to partially support the costs of the Department of Forestry and Fire Protection’s (CalFire’s) wildland fire protection activities.
https://lao.ca.gov/analysis/2010/resources/res_anl10.pdf

^[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

1996-97 Budget Analysis: Higher Education Overview

In both 1995-96 and 1996-97, the options available to the Legislature depend on the projected level of General Fund tax revenues and whether the Governor's proposed tax cut is ado pted. Budget Revenue Projection, With Tax Cut.
https://lao.ca.gov/analysis_1996/a96fov.html

^[PDF] LAO 1996 Perspectives and Issues: COUNTIES AND THE 1996-97 STATE BUDGET

Reverse the Property Tax Shift Instead of “COPS” The property tax is the mainstay of local government finance throughout the United States. The tax's characteristics make it well suited to finance programs serving discrete local areas.
https://lao.ca.gov/analysis_1996/p965-3.pdf

^[PDF] LAO 1997 Budget Analysis: Improving The Incentives for Property Tax Administration Chapter

Tax Collection and Distribution. The work of the assessor is the first step in the property tax administration process. Once the assessed value has been determined, it is the job of the county tax collector and the county auditor to send out tax bills, collect tax revenue, and allocate that revenue to the local jurisdictions that receive property taxes.
https://lao.ca.gov/analysis_1997/part6b_prop_tax_admin_pi97.pdf

^[PDF] LAO 1998 Perspectives and Issues: Major Issues Facing the Legislature

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/pdfs_pandi98/part_5_perspectives_pandi98.pdf

LAO Analysis of the 1999-00 Budget Bill General Government Departmental Issues 1

Franchise Tax Board (1730) The Franchise Tax Board is one of the state's major tax collecting agencies. The department's primary responsibility is to administer California's Personal Income Tax and Bank and Corporation Tax laws.
https://lao.ca.gov/analysis_1999/general_govt/general_govt_depts1_anl99.html

2000 Budget Perspectives: Economy and Demographics

For example, they influence the size of the la bor force, the demand for autos and homes, the volume of taxable sales, and the amount of income taxes paid. Similarly, the population and its age distribution affect school enroll ments and public programs in many other areas, such as health care and social services.
https://lao.ca.gov/analysis_2000/2000_pandi/part2/part2_pandi00.html