LAO 2004 Budget Analysis: Local Government Financing (9210)

Property tax administration fee —charges imposed on cities and other noneducational local government agencies to offset their share of property tax administration costs. County taxes —authority to impose utility user and business license tax in their unincorporated areas.
https://lao.ca.gov/analysis_2004/general_govt/gen_25_9210_anl04.htm

^[PDF] LAO 2004 Budget Analysis: General Government Chapter

F - 62 General Government 2004-05 Analysis FRANCHISE TAX BOARD (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies. The FTB’s primary responsibility is to administer California’s personal income tax (PIT) and corporation tax (CT) laws.
https://lao.ca.gov/analysis_2004/general_govt/gengov_anl04.pdf

LAO 2004 Budget Analysis: Food Stamps Program

Research done a t the University of California and elsewhere indicates that individuals with income low enough to be eligible for food stamps would, on average, spend about 45  percent of their income on goods for which they would pay sales tax.
https://lao.ca.gov/analysis_2004/health_ss/hss_20_foodstamps_anl04.htm

LAO 2004 Budget Analysis: Funding for Transportation Programs

Only direct tolls for road use are closer to a user fee for driving than the gas tax. Simple to Collect. Collection of the gas tax is relatively efficient. Drivers are not inconvenienced, as they pay the tax whenever they stop for fuel.
https://lao.ca.gov/analysis_2004/transportation/trans_02_cc_funding_anl04.htm

^[PDF] Highlights of the 2005-06 Perspectives & Issues

PART III—PERSPECTIVES ON STATE REVENUES The current strength in the economy is translating into solid growth in receipts from the state’s taxes—particularly the corporate tax and personal income tax.
https://lao.ca.gov/analysis_2005/2005_pandi/highlights/pandi_highlights_022205.pdf

LAO 2005 Budget Perspectives and Issues: An Overview of State Expenditures

The SAL places an "upper bound " on the amount of tax proceeds that the state can spend in any given year and grows annually by a population and cost-of-living factor. Most state appropriations are subject to the SAL; however, certain appropriations are exempt —including those for subventions to schools and local governments, capital outlay, and tax relief.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_4a_anl05.htm

LAO 2005 Budget Perspectives and Issues: Transportation Funding Instability Continues

From 1998-99 through 2005-06, however, inflation-adjusted state gas tax revenues are projected to decline 8  percent while vehicle-miles traveled increase by more than 16  percent. The decline in the real value of the gas tax means that the costs of the things the gas tax is used to buy are increasing faster than the gas tax revenue.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_5_4_trans_funding_anl05.htm

LAO 2005 Budget Analysis: Accessing Federal Funds For Prenatal Services

The prenatal services availabl e through this program are primarily supported with tobacco tax revenue generated under Proposition  99. Through Medi-Cal, undocumented immigrants receive prenatal, delivery, and post partum services.
https://lao.ca.gov/analysis_2005/Health_ss/hss_02_cc_prenatal_anl05.htm

LAO 2005 Budget Analysis: California Community Colleges (6870)

As a result of tax base differences that predate Proposition  13 in 1978, coupled with somewhat complex district allocation formulas, community college districts receive different amounts of funding for their students.
https://lao.ca.gov/analysis_2005/education/ed_21_6870_CCC_anl05.htm

LAO 2005 Budget Analysis: Department of Insurance (0845)

Insurance companies receive tax credits for investing in qualified projects. The COIN currently has three staff. This proposal would restore a position lost in re cent reductions. With the current fund condition, this program could maintain current operations for another year without the augmentation.
https://lao.ca.gov/analysis_2005/general_govt/gen_03_0845.htm