^[PDF] Mandates and the 2011-12 State Budget

Legislature Faces Diffi cult Choices 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 3, 2011  Consider Including Election Mandates in Realignment Plan  Mandate billing process is highly bureaucratic and payments to counties are uneven.
https://lao.ca.gov/handouts/state_admin/2011/Mandates_2_3_11.pdf

^[PDF] Examining Statewide Pension Benefit Policy for Elected Officials

During the brief time available for this review, we identifi ed no other instances of possible non-compliance with Chapter 1065.  Statutory Authority Over Charter Cities and Counties Limited. The Legislature’s ability to control benefi ts offered by charter cities or counties through statutory action is limited.  Board Members for Various Districts.
https://lao.ca.gov/handouts/state_admin/2012/Pension_Benefit_Policy_4_13_12.pdf

^[PDF] Hearing Concerning Propositions 30, 31, and 38

Cannot be predicted, but potentially signifi cant in some counties. Restricts Legislature’s Ability to Pass Certain Bills Potentially lower spending—or higher revenues—based on future actions of the Legislature.
https://lao.ca.gov/handouts/state_admin/2012/Propositions_30_31_38_Sept_24_12.pdf

^[PDF] Overview of Sharing Economy and Short-Term Rentals

Changes to Lodging Industry: Short-Term Rentals 6L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 18, 2015 LAO 70 YEARS OF SERVICE  Airbnb. Started in 2008, this privately held company reports that it has over 1 million listings in 190 counties, including room rentals and rentals of entire homes.
https://lao.ca.gov/handouts/state_admin/2015/Sharing-Economy-Rentals-031815.pdf

^[PDF] Technology Transfer Agreements and California’s Sales Tax

Technology Transfer Agreements and California’s Sales Tax Presented to: Assembly Revenue and Taxation Committee Hon. Sebastian Ridley-Thomas, Chair Technology Transfer Agreements and California’s Sales Tax L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 30, 2017 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 30, 2017  Sales and Use Tax (SUT) Plays Major Role in California’s Tax System.
https://lao.ca.gov/handouts/state_admin/2017/TTA-and%20Sales-Tax-013017.pdf

^[PDF] Initiative Constitutional Amendment and Statute: Changes Requirements for Certain Property Owners to Transfer Their Property Tax Base to Replacement Property.

The measure would have other smaller fi scal effects:  Increase in property transfer tax revenues.  Increase in income tax revenues.  Higher administrative costs for county assessors. Fiscal Effect
https://lao.ca.gov/handouts/state_admin/2018/Initiative_Constitutional_Amendment_Property_Owners_Tax_Base_Replacement_061118.pdf

^[PDF] Voter Requirements for Local Taxes

Voter Requirements for Local Taxes Hon. Cecilia M. Aguiar-Curry, Chair Assembly Revenue and Taxation Committee Hon. Autumn R. Burke, Chair Senate Governance and Finance Committee Hon. Mike McGuire, Chair Voter Requirements for Local Taxes L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 7, 2017 Page 1 Figure 4 Changes to Voter Requirements for Local Government Taxes 1978: Proposition 13
https://lao.ca.gov/handouts/state_admin/2018/Voter-Requirements-030718.pdf

^[PDF] May Revision Overview: Transportation

Suspend Gas Tax Subvention to Local Governments for One Year. ; This option would suspend the subvention of about $1.03 billion in gas tax funds to cities and counties for one year. The sus- pended amount would have to be repaid with interest within three years.
https://lao.ca.gov/handouts/transportation/2009/Transportation_Overview_05_29_09.pdf

^[PDF] Letter to Honorable Mark Leno on Corporation Tax Trends

The two largest taxes paid by businesses—property taxes and sales taxes—were each much larger than the total amount of state corporate income taxes. Corporation Tax as Percent of State Revenues The discussion at the hearing focused largely on the trend, over time, in the share of state revenues that come from the CT.
https://lao.ca.gov/letters/2014/Leno-Corporation-Tax-031314.pdf

PowerPoint Presentation: Budgets, Taxes, and Spending

PowerPoint Presentation: Budgets, Taxes, and Spending
https://lao.ca.gov/presentations/050400_budgets_taxes_spending/050400_budgets_taxes_spending.html