^[PDF] The California Residents College Accessibility and Affordability Act of 2014

Cigarette Excise Tax Linked With Other Tobacco Excise Taxes. Under Proposition 99, any increase in the cigarette excise tax triggers an automatic equivalent increase in the excise tax rate on other tobacco products.
https://lao.ca.gov/ballot/2012/120658.pdf

^[PDF] California Cannabis Hemp Act of 2014

In addition, the Legislature could place an excise tax on the commercial sale of marijuana products of up to 10 percent of the retail price of the products. Such an excise tax would be in addition to any sales tax.
https://lao.ca.gov/ballot/2013/130481.pdf

^[PDF] Protection of Local School Revenues Act of 2014 (Amendment #2-S)

Under the changes in property tax allocation laws, the redirected property tax revenue is deposited into a countywide fund for schools, the Educational Revenue Augmentation Fund (ERAF). The property tax revenue from ERAF is distributed to nonbasic aid schools and community colleges, reducing the state’s General Fund obligations.
https://lao.ca.gov/ballot/2013/130707.pdf

^[PDF] Overview of Local Control Funding Formula

This add-on primarily benefits basic aid districts, which receive a large share of their funding through property tax revenue. „ LCFF provides about $50 million in “economic recovery target” funding for districts that receive less under LCFF than they were projected to receive under the state’s previous funding system had it continued to be used moving forward.
https://lao.ca.gov/handouts/education/2018/LCFF-Overview-032218.pdf

^[PDF] Funding Public-Purpose Water-Related Activities

These include cases where some portion of the revenues from general taxes (such as property or general sales taxes), charges on specifi c goods or services (such as cigarette taxes), or natural resource severance charges (such as assessments on oil or mining severance) are dedicated to water-related projects and programs.  Assessments Directly Tied to Water Use.
https://lao.ca.gov/handouts/resources/2011/Funding_Public_Purpose_Water_Related_Activities_42811.pdf

^[PDF] Budget Overview: Resources, Environment, and Food and Agriculture

The budget redirects $31 million in fuel tax revenue that would otherwise go to the Off-Highway Vehicle (OHV) Trust Fund to the State Parks and Recreation Fund (SPRF) on a one-time basis to cover a structural defi cit in SPRF.  How does the Legislature balance its historic intent that these revenues be used to benefi t OHV users with the alternatives for balancing the SPRF structural defi cit, including the use of General Fund or budget reductions?
https://lao.ca.gov/handouts/resources/2016/Budget-Overview-030316.pdf

^[PDF] The 2016-17 Budget: Overview of Governor’s Proposals to Implement the Medical Marijuana Regulation and Safety Act

.  Authorizes state and local governments to collect specifi ed fees and taxes, as well as issue penalties for violations. State departments can establish licensing fees to cover regulatory costs.  Requires state to set standards for labeling, testing, and packaging medical marijuana products and to develop an information technology (IT) system to track such products throughout
https://lao.ca.gov/handouts/resources/2016/MMRSA-Overview-021816.pdf

^[PDF] Taxing Commercial Property

Property taxes are collected at the county level and distributed to local governments—cities, counties, schools, community colleges, and special districts. Though property tax revenue does not leave the county in which it is collected, revenue that is allocated to schools and community colleges generally offsets state General Fund spending for K-14 programs.  Annual 1 Percent Tax.
https://lao.ca.gov/handouts/state_admin/2013/Taxing-Commercial-Property-040813.pdf

^[PDF] The 2017-18 Budget: Overview of Governor’s Cannabis-Related Trailer Bill Legislation

Additionally, the elimination of state medical ID cards could have some potential effects on state and local sales tax revenues. This is because medical cannabis users would be exempted from sales tax by presenting a physician recommendation rather than a medical ID card (which is more difficult to obtain than a physician recommendation).
https://lao.ca.gov/handouts/state_admin/2017/Cannabis-Related-TBL-050417.pdf

^[PDF] Local Government Finances

FOR EXAMPLE, THE HOMEOWNER'S PROPERTY TAX RELIEF PROGRAM PROVIDES REIMBURSEMENT TO LOCAL GOVERNMENTS FOR THE PROPERTY TAX REVENUE LOST AS A RESULT OF THE HOMEOWNER'S EXEMPTION~ THUS, THE PROGRAM SHOULD REALLY BE CONSIDERED AS ASSISTANCE TO HOMEOWNERS, RATHER THAN LOCAL GOVERNMENTS.· AN ESTIMATED $6 BILLION, OR APPROXIMATELY 1/3 OF ALL LOCAL ASSISTANCE IN THE
https://lao.ca.gov/reports/1983/local_government_finances.pdf